The Resource Pricing intercompany financial transactions

Pricing intercompany financial transactions

Label
Pricing intercompany financial transactions
Title
Pricing intercompany financial transactions
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines the overarching objectives of arm's length pricing and with this in mind assesses whether implicit credit support should be factored into intercompany pricing for loans and guarantees, including the OECD framework and the separate entity approach, implicit credit support, the GE Capital case, and an independent third party practice survey
Citation source
In: Transfer pricing international journal. - London. - Vol. 11 (2010),
http://library.link/vocab/creatorName
  • Nielsen, C
  • Holmes, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • intercompany loan
  • case law
Label
Pricing intercompany financial transactions
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/T/TPIJ/vol.11/10_4-8.zip
Publication
Note
20110527

Library Locations

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