The Resource Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc

Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc

Label
Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc
Title
Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines the U.S. Tax Court's decision in Claymont Investments Inc. v. Comr., in which the court rejected the Internal Revenue Service's attempt to recast intercompany lending transactions and adjust the interest rate under Regs. par. 1.482-2(a)
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 15 (2006),
http://library.link/vocab/creatorName
  • Bowen, D.N
  • Carden, N
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • substance over form
  • intercompany loan
Label
Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2006/T/TAXMATRP/vol.15/1_35-42.zip
Publication
Note
20060608

Library Locations

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