The Resource OECD financial transactions discussion draft revisits longstanding treasury policies
OECD financial transactions discussion draft revisits longstanding treasury policies
Resource Information
The item OECD financial transactions discussion draft revisits longstanding treasury policies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item OECD financial transactions discussion draft revisits longstanding treasury policies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article examines the OECD's discussion draft on financial transactions and concludes that the draft confirms what international case law has made clear, namely that longstanding treasury policies need to be reviewed in the light of the accelerating changes in the international transfer pricing conventions
- Language
- eng
- Label
- OECD financial transactions discussion draft revisits longstanding treasury policies
- Title
- OECD financial transactions discussion draft revisits longstanding treasury policies
- Language
- eng
- Summary
- This article examines the OECD's discussion draft on financial transactions and concludes that the draft confirms what international case law has made clear, namely that longstanding treasury policies need to be reviewed in the light of the accelerating changes in the international transfer pricing conventions
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 16 ; 5 p
- http://library.link/vocab/creatorName
- Beeton, D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- financing
- transfer pricing
- debt
- cash pooling
- hedging transaction
- captive insurance company
- Label
- OECD financial transactions discussion draft revisits longstanding treasury policies
- Label
- OECD financial transactions discussion draft revisits longstanding treasury policies
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/OECD-financial-transactions-discussion-draft/2tBjawQUbOw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/OECD-financial-transactions-discussion-draft/2tBjawQUbOw/">OECD financial transactions discussion draft revisits longstanding treasury policies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/OECD-financial-transactions-discussion-draft/2tBjawQUbOw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/OECD-financial-transactions-discussion-draft/2tBjawQUbOw/">OECD financial transactions discussion draft revisits longstanding treasury policies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>