The Resource The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
Resource Information
The item The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 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 The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 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 article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies
- Language
- eng
- Label
- The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
- Title
- The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
- Language
- eng
- Summary
- The article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 10 ; p. 740-743
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- intra-group financing
- cash pooling
- hedging transaction
- captive insurance company
- Label
- The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
- Label
- The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
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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/The-OECD-Financial-Transactions-Discussion-Draft/OrjSvIceLAU/" 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/The-OECD-Financial-Transactions-Discussion-Draft/OrjSvIceLAU/">The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10</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/The-OECD-Financial-Transactions-Discussion-Draft/OrjSvIceLAU/" 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/The-OECD-Financial-Transactions-Discussion-Draft/OrjSvIceLAU/">The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10</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>
