The Resource Safe at last? Transfer pricing safe harbors on the horizon

Safe at last? Transfer pricing safe harbors on the horizon

Label
Safe at last? Transfer pricing safe harbors on the horizon
Title
Safe at last? Transfer pricing safe harbors on the horizon
Creator
Subject
Language
  • eng
  • eng
Summary
The author builds on a 2011 article advocating wider use of safe harbours, exploring past resistance to those mechanisms and analysing the OECD's 6 June 2012 draft, which not only endorses the simplification measures but sets forth three sample memoranda that countries may use to negotiate bilateral safe harbours for specific services
Citation source
  • In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),
  • In: Tax management international journal. - Arlington. - Vol. 41 (2012),
http://library.link/vocab/creatorName
Lewis, P. Gimbel
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • safe harbour
  • memorandum of understanding
Label
Safe at last? Transfer pricing safe harbors on the horizon
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/T/TAXMATRP/vol.21/9_450-547.zip
Publication
Note
20121019

Library Locations

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