The Resource The object of Art. 9(1) of the OECD Model Convention : commercial or financial relations

The object of Art. 9(1) of the OECD Model Convention : commercial or financial relations

Label
The object of Art. 9(1) of the OECD Model Convention : commercial or financial relations
Title
The object of Art. 9(1) of the OECD Model Convention : commercial or financial relations
Creator
Subject
Language
eng
Summary
This article examines two dimensions of the concept of a controlled transaction under Art. 9(1) of the OECD Model. The first part is an examination of the basic object qualification under Art. 9(1), treaty-based limits on the object qualification and the OECD position. Second, the delimitation of the controlled transaction for purpose of the arm's length test under Art. 9(1) is examined
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
http://library.link/vocab/creatorName
Wittendorff, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • arm's length principle
  • controlled transaction
Label
The object of Art. 9(1) of the OECD Model Convention : commercial or financial relations
Instantiates
Publication
Label
The object of Art. 9(1) of the OECD Model Convention : commercial or financial relations
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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