The Resource Related parties as used in transfer pricing

Related parties as used in transfer pricing

Label
Related parties as used in transfer pricing
Title
Related parties as used in transfer pricing
Creator
Subject
Language
eng
Summary
There is a need to provide more clarity about the meaning of the term "associated enterprise" in article 9 of the OECD Model Tax Convention (OECD Model), as it serves the objective of the elimination of economic double taxation and ensures that transactions between associated enterprises are conducted at arm's length. Given the increasing focus on transfer pricing, a rise in the number of transfer pricing disputes is expected, and correspondingly article 9 of the OECD Model and the relevant tax treaties will be applied more often and to a greater extent to eliminate economic double taxation
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 6 ; p. 439-460
http://library.link/vocab/creatorName
  • Jow, L.Y
  • Yong, S.Y
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • associated enterprises
  • arm's length principle
Label
Related parties as used in transfer pricing
Instantiates
Publication
Label
Related parties as used in transfer pricing
Publication

Library Locations

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