The Resource The future of shipping transfer pricing

The future of shipping transfer pricing

Label
The future of shipping transfer pricing
Title
The future of shipping transfer pricing
Creator
Subject
Language
eng
Summary
The article considers various possible intercompany pricing structures that occur in the global logistics market. Section I notes a few industry characteristics as noted by the International Chamber of Shipping and other sources. Section II revisits a US litigation involving a structure where US Steel used a related-party affiliate to ship iron ore from Venezuela in 1960. Section III reviews various litigations in India involving logistics multinationals. Section IV considers an integrated structure where a parent owns the ships and relies on its origination and destination affiliates for certain routine services. Section V poses a centralized leasing structure where the parent owns the key tangible assets, which it leases to operating affiliates. Section VI offers a few concluding remarks
Citation source
In: Tax management international journal. - Arlington. - (13 November 2020) ; 9 p
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • shipping
  • MNE
  • transfer pricing
  • case law
  • leasing
Label
The future of shipping transfer pricing
Instantiates
Publication
Label
The future of shipping transfer pricing
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...