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

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
Creator
Subject
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
Instantiates
Publication
Label
Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
Publication

Library Locations

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