The Resource Transfer pricing aspects of business restructurings

Transfer pricing aspects of business restructurings

Label
Transfer pricing aspects of business restructurings
Title
Transfer pricing aspects of business restructurings
Creator
Subject
Language
eng
Summary
After an introduction, this article successively considers: legal framework on cross-border business restructurings under domestic tax rules, transfer pricing aspects of business restructurings, commercial rationale, entity characterization, transfer of intangibles, exit charge, transfer pricing documentation, other considerations and advance pricing agreements
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
  • Su, J
  • Hansen, H
  • Wen, R
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • reorganization
  • entity classification
  • intangibles
Label
Transfer pricing aspects of business restructurings
Instantiates
Publication
Label
Transfer pricing aspects of business restructurings
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...