The Resource The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance

The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance

Label
The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance
Title
The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance
Creator
Subject
Language
eng
Summary
This article compares the recent discussion draft on low-value-adding intragroup services from the OECD to existing guidance under the European Union Joint Transfer Pricing Forum, Section 1.482-9 of the U.S. transfer pricing regulations and the 2013 Dutch transfer pricing decree
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
  • Jie-A-Joen, C
  • Zivkovic, V
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • intra-group services
  • transfer pricing
Label
The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance
Instantiates
Publication
Label
The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance
Publication

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