The Resource Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
Resource Information
The item Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution 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 Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution 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 questions the usefulness of the thin capitalization approach to allocate capital to a permanent establishment, arguing that comparability on this basis is problematic because capital structure is company-specific and ignores factors that can affect capital structures. It also contends that the assumption, under the thin capitalization approach, of equal creditworthiness between the PE and general enterprise seems to contradict the OECD's functionally separate entity approach
- Language
- eng
- Label
- Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
- Title
- Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
- Language
- eng
- Summary
- This article questions the usefulness of the thin capitalization approach to allocate capital to a permanent establishment, arguing that comparability on this basis is problematic because capital structure is company-specific and ignores factors that can affect capital structures. It also contends that the assumption, under the thin capitalization approach, of equal creditworthiness between the PE and general enterprise seems to contradict the OECD's functionally separate entity approach
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2011),
- http://library.link/vocab/creatorName
-
- Moerer, O
- Russo, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- thin capitalization
- PE
- allocation of profits
- Label
- Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
- Label
- Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
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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/Questioning-the-comparability-of-capital/qkzkhie2QCk/" 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/Questioning-the-comparability-of-capital/qkzkhie2QCk/">Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution</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/Questioning-the-comparability-of-capital/qkzkhie2QCk/" 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/Questioning-the-comparability-of-capital/qkzkhie2QCk/">Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution</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>
