The Resource OECD misinterprets controlled transactions

OECD misinterprets controlled transactions

Label
OECD misinterprets controlled transactions
Title
OECD misinterprets controlled transactions
Creator
Subject
Language
eng
Summary
This article takes a critical view of key aspects of the OECD's discussion draft dealing with risk, recharacterization, and special measures, maintaining that they are in breach of the arm's-length principle
Citation source
In: Tax notes international. - Falls Church. - Vol. 78 (2015),
http://library.link/vocab/creatorName
Wittendorff, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • controlled transaction
  • risk
  • arm's length principle
  • transfer pricing
Label
OECD misinterprets controlled transactions
Instantiates
Publication
Label
OECD misinterprets controlled transactions
Publication

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