The Resource The DSG case : a turning point in transfer pricing economics

The DSG case : a turning point in transfer pricing economics

Label
The DSG case : a turning point in transfer pricing economics
Title
The DSG case : a turning point in transfer pricing economics
Creator
Subject
Language
eng
Summary
The DSG case is potentially a turning point in transfer pricing economics, at least in the United Kingdom. It takes transfer pricing away from the imperfect benchmarking techniques of the arm's length principle and places it in the context of a well-developed framework of bargaining theory. This article shows how that framework can and probably will be applied by HM Revenue & Customs and other tax authorities in due course and how taxpayers should respond
Citation source
In: Tax planning international review. - London. - Vol. 36 (2009),
http://library.link/vocab/creatorName
  • Beeton, D
  • Carter, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • arm's length principle
Label
The DSG case : a turning point in transfer pricing economics
Instantiates
Publication
Label
The DSG case : a turning point in transfer pricing economics
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...