The Resource The new interpretation of the arm's length principle : a post-BEPS evaluation

The new interpretation of the arm's length principle : a post-BEPS evaluation

Label
The new interpretation of the arm's length principle : a post-BEPS evaluation
Title
The new interpretation of the arm's length principle : a post-BEPS evaluation
Creator
Subject
Language
eng
Summary
In this article, the author discusses the interpretation of the arm's length principle, as defined by the OECD in the base erosion and profit shifting (BEPS) Actions 8-10 Final Reports, with a focus on the substance-over-form principle and the consequences for the tax authorities to apply the required economic review and analysis of the business model and the transfer pricing arrangements
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 4 ; p. 263-267
http://library.link/vocab/creatorName
Heggmair, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • BEPS Project (OECD)
  • substance over form
Label
The new interpretation of the arm's length principle : a post-BEPS evaluation
Instantiates
Publication
Label
The new interpretation of the arm's length principle : a post-BEPS evaluation
Publication

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      52.3736660 4.9336932
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