The Resource Share option re-charges : what constitutes arm's-length pricing?

Share option re-charges : what constitutes arm's-length pricing?

Label
Share option re-charges : what constitutes arm's-length pricing?
Title
Share option re-charges : what constitutes arm's-length pricing?
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses the application of transfer pricing to stock option plans, noting the lack of guidance one year after the OECD released a report on the topic
Citation source
In: Tax management transfer pricing. - Washington. - Vol. 14 (2005),
http://library.link/vocab/creatorName
  • Mahalingham, S
  • Vincent, D.W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • stock option
  • arm's length principle
  • CUP method
  • resale price method
  • cost plus method
  • transactional profit methods
  • cost sharing arrangement
Label
Share option re-charges : what constitutes arm's-length pricing?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/T/TAXMATRP/vol.14/16_658-661.zip
Publication
Note
20060111

Library Locations

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