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
Resource Information
The item Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-business-restructurings-and/Gd4fuPub3v0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-business-restructurings-and/Gd4fuPub3v0/">Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-business-restructurings-and/Gd4fuPub3v0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-business-restructurings-and/Gd4fuPub3v0/">Transfer pricing, business restructurings, and intangibles : case studies from the U.K. and the U.S</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
