The Resource The Section 385 regulations and the broader BEPS landscape

The Section 385 regulations and the broader BEPS landscape

Label
The Section 385 regulations and the broader BEPS landscape
Title
The Section 385 regulations and the broader BEPS landscape
Creator
Subject
Language
eng
Summary
This article examines two measures designed to limit inappropriate interest deductions - the U.S. Section 385 regulations aimed at earnings stripping and the OECD final report under BEPS Action 4 - in the light of the arm's-length principle
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 26 (2017), no. 7 ; 5 p
http://library.link/vocab/creatorName
  • Chandrasekhar, K
  • Fiaccadori, M
  • Kazemi, L
  • Collins, C. (Clay)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • interest deduction
  • earnings stripping
  • arm's length principle
  • documentation requirements
  • transfer pricing
Label
The Section 385 regulations and the broader BEPS landscape
Instantiates
Publication
Label
The Section 385 regulations and the broader BEPS landscape
Publication

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      52.3736660 4.9336932
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