The Resource Rise of a new standard : profit location in countries of important intangible functions managers

Rise of a new standard : profit location in countries of important intangible functions managers

Label
Rise of a new standard : profit location in countries of important intangible functions managers
Title
Rise of a new standard : profit location in countries of important intangible functions managers
Creator
Subject
Language
eng
Summary
This article looks into the arm's length principle as it has been re-formulated in the new chapter VI of the OECD Transfer Pricing Guidelines, along the lines of the OECD Final Report on Actions 8-10 and related documentation on base erosion and profit shifting (BEPS). The authors summarize the major changes of the revised (and materially different) arm's length principle, analyse the particulars of Example 17 included in the new chapter VI of the OECD Guidelines and discuss the effect of the changes on enforcing the rules on return claims on profits from intangibles
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 5 ; p. 331-341
http://library.link/vocab/creatorName
  • Musselli, A
  • Musselli, A.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • arm's length principle
  • intangibles
  • transfer pricing
  • BEPS Project (OECD)
Label
Rise of a new standard : profit location in countries of important intangible functions managers
Instantiates
Publication
Label
Rise of a new standard : profit location in countries of important intangible functions managers
Publication

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