The Resource Significant people functions and functional ownership: the new motto in transfer pricing

Significant people functions and functional ownership: the new motto in transfer pricing

Label
Significant people functions and functional ownership: the new motto in transfer pricing
Title
Significant people functions and functional ownership: the new motto in transfer pricing
Creator
Subject
Language
eng
Summary
The author contends the OECD's "significant people functions" concept is important when applying the arm's length principle to transactions between associated enterprises under Article 9 of the OECD Model convention
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 17 (2008),
http://library.link/vocab/creatorName
Kamphuis, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • associated enterprises
  • allocation of profits
Label
Significant people functions and functional ownership: the new motto in transfer pricing
Instantiates
Publication
Label
Significant people functions and functional ownership: the new motto in transfer pricing
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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