The Resource The arm's-length principle and fair value : identical twins or just close relatives?

The arm's-length principle and fair value : identical twins or just close relatives?

Label
The arm's-length principle and fair value : identical twins or just close relatives?
Title
The arm's-length principle and fair value : identical twins or just close relatives?
Creator
Subject
Language
eng
Summary
This article examines the content of the arm's-length principle in article 9(1) of the OECD model in relation to the concept of fair value. First, an international analysis is made based on the arm's-length principle of article 9(1) of the OECD model and the fair value standard of the International Accounting Standards Board. Second, a survey and a comparative analysis are made of the valuation standards and the interpretation of the arm's-length principle in the domestic tax laws of 10 jurisdictions, representing different legal traditions. Third, an examination is then undertaken of some of the implications of the proper interpretation of the arm's-length principle of article 9(1)
Citation source
In: Tax notes international. - Falls Church. - Vol. 62 (2011),
http://library.link/vocab/creatorName
Wittendorff, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • arm's length principle
  • fair value
Label
The arm's-length principle and fair value : identical twins or just close relatives?
Instantiates
Publication
Label
The arm's-length principle and fair value : identical twins or just close relatives?
Publication

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