The Resource "Special measures" and the arm's-length principle

"Special measures" and the arm's-length principle

Label
"Special measures" and the arm's-length principle
Title
"Special measures" and the arm's-length principle
Creator
Subject
Language
eng
Summary
This article comments on a public consultation held by the OECD on 12-13 November 2013, on the revised Discussion Draft to replace Chapter VI of the OECD's Transfer Pricing Guidelines. Chapter VI sets forth additional specific guidance to be applied to transactions that involve the use or transfer of intangible property. The revised Chapter VI includes significant new guidance for taxpayers and tax administrators, including detailed guidance as to when an entity may be entitled to an "intangible related return"
Citation source
In: Tax management international journal. - Arlington. - Vol. 43 (2014),
http://library.link/vocab/creatorName
Sprague, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • intangibles
  • arm's length principle
  • BEPS
  • transfer pricing
Label
"Special measures" and the arm's-length principle
Instantiates
Publication
Label
"Special measures" and the arm's-length principle
Publication

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      52.3736660 4.9336932
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