The Resource Profit splitting and the aspirational arm's length standard

Profit splitting and the aspirational arm's length standard

Label
Profit splitting and the aspirational arm's length standard
Title
Profit splitting and the aspirational arm's length standard
Creator
Subject
Language
eng
Summary
This editorial discusses the future of the arm's length standard applicable to comparable transactions between controlled and uncontrolled parties. The author refers to the US case Altera Corporation v. Commissioner of Internal Revenue (Altera Corp) and discusses the interpretation of arm's length principle in the international tax system
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 11 ; p. 832-835
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • profit split method
  • case law
Label
Profit splitting and the aspirational arm's length standard
Instantiates
Publication
Label
Profit splitting and the aspirational arm's length standard
Publication

Library Locations

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