The Resource Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?
Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?
Resource Information
The item Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length? 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 Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length? 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 provides an analysis of the notion of control over risk as explained in the excess inventory example included in the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructurings. It further discusses why the allocation of risk depicted in that example should not be regarded as at arm's length
- Language
- eng
- Label
- Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?
- Title
- Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?
- Language
- eng
- Summary
- This article provides an analysis of the notion of control over risk as explained in the excess inventory example included in the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructurings. It further discusses why the allocation of risk depicted in that example should not be regarded as at arm's length
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
- http://library.link/vocab/creatorName
-
- Musselli, A
- Musselli, A.C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- reorganization
- cross-border reorganization
- notional principal contract
- arm's length principle
- transfer pricing
- Label
- Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?
- Label
- Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?
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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/Observations-on-OECD-discussion-draft-on-business/A8XaWAI9tIw/" 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/Observations-on-OECD-discussion-draft-on-business/A8XaWAI9tIw/">Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?</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/Observations-on-OECD-discussion-draft-on-business/A8XaWAI9tIw/" 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/Observations-on-OECD-discussion-draft-on-business/A8XaWAI9tIw/">Observations on OECD discussion draft on business restructuring : is the notion of control over risk at arm's length?</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>
