The Resource Profit splitting and the aspirational arm's length standard
Profit splitting and the aspirational arm's length standard
Resource Information
The item Profit splitting and the aspirational arm's length standard 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 Profit splitting and the aspirational arm's length standard 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 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
- Language
- eng
- Label
- Profit splitting and the aspirational arm's length standard
- Title
- Profit splitting and the aspirational arm's length standard
- 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
- Label
- Profit splitting and the aspirational arm's length standard
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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/Profit-splitting-and-the-aspirational-arms/BMkOw5Q3PdI/" 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/Profit-splitting-and-the-aspirational-arms/BMkOw5Q3PdI/">Profit splitting and the aspirational arm's length standard</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/Profit-splitting-and-the-aspirational-arms/BMkOw5Q3PdI/" 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/Profit-splitting-and-the-aspirational-arms/BMkOw5Q3PdI/">Profit splitting and the aspirational arm's length standard</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>
