The Resource Ownership, control, and the arm's-length standard

Ownership, control, and the arm's-length standard

Label
Ownership, control, and the arm's-length standard
Title
Ownership, control, and the arm's-length standard
Creator
Subject
Language
eng
Summary
This article examines the OECD's recommendations in its final base erosion and profit-shifting (BEPS) report on actions 8-10 on the relationship between ownership and control. The author concludes that the OECD's recommendations violate the arm's-length standard, ignore the real problem leading to much profit shifting, and may lead to a new wave of profit shifting
Citation source
In: Tax notes international. - Falls Church. - Vol. 82 (2016), no. 12 ; p. 1177-1180
http://library.link/vocab/creatorName
Ballentine, J.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • control
  • arm's length principle
  • BEPS
Label
Ownership, control, and the arm's-length standard
Instantiates
Label
Ownership, control, and the arm's-length standard

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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