The Resource Stripping the functions of affiliated distributors
Stripping the functions of affiliated distributors
Resource Information
The item Stripping the functions of affiliated distributors represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Stripping the functions of affiliated distributors represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The restructuring of multinational integrated businesses is currently one of the most controversial transfer pricing issues. This article explains proposed tax guidance, and presents the authors' opinion regarding why it is so difficult to reach an international consensus on this matter. In addition, the article addresses issues arising from the restructuring of an affiliated distributor when it is stripped of functions that it had previously performed
- Language
- eng
- Label
- Stripping the functions of affiliated distributors
- Title
- Stripping the functions of affiliated distributors
- Language
- eng
- Summary
- The restructuring of multinational integrated businesses is currently one of the most controversial transfer pricing issues. This article explains proposed tax guidance, and presents the authors' opinion regarding why it is so difficult to reach an international consensus on this matter. In addition, the article addresses issues arising from the restructuring of an affiliated distributor when it is stripped of functions that it had previously performed
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 15 (2008),
- http://library.link/vocab/creatorName
-
- Musselli, A
- Musselli, A.C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- commissionaire
- transfer pricing
- Label
- Stripping the functions of affiliated distributors
- Label
- Stripping the functions of affiliated distributors
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Stripping-the-functions-of-affiliated/OZ00q1ig2Dg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Stripping-the-functions-of-affiliated/OZ00q1ig2Dg/">Stripping the functions of affiliated distributors</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Stripping-the-functions-of-affiliated/OZ00q1ig2Dg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Stripping-the-functions-of-affiliated/OZ00q1ig2Dg/">Stripping the functions of affiliated distributors</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>