The Resource Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S

Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S

Label
Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S
Title
Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S
Creator
Subject
Language
eng
Summary
This article looks at the UPS v. Commissioner case from the U.S. and the DSG Retail Ltd. v. HMRC case from the U.K. to analyse the OECD's new transfer pricing guidelines regarding business restructurings
Citation source
In: Tax notes international. - Falls Church. - Vol. 60 (2010),
http://library.link/vocab/creatorName
  • Ainsworth, R.T
  • Shact, A.B
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • reorganization
  • intangibles
  • captive insurance company
Label
Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S
Instantiates
Publication
Label
Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S
Publication

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