The Resource Transfer pricing implications of cash pooling structures

Transfer pricing implications of cash pooling structures

Label
Transfer pricing implications of cash pooling structures
Title
Transfer pricing implications of cash pooling structures
Creator
Subject
Language
eng
Summary
Noting the lack of clear consensus among various tax authorities on the issue, this article describes the two main types of cash pooling systems, discusses the economic benefits generated by cash pooling and how those benefits may give rise to transfer pricing issues, and provides country-specific reviews of their experiences
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2012),
Geographic coverage
International
Language note
English
http://bibfra.me/vocab/lite/organizationName
Deloitte Economists' Debt Pricing Group
http://library.link/vocab/subjectName
  • transfer pricing
  • cash pooling
  • CUP method
  • cost plus method
  • profit split method
  • documentation requirements
  • thin capitalization
  • withholding tax
  • VAT
Label
Transfer pricing implications of cash pooling structures
Instantiates
Publication
Label
Transfer pricing implications of cash pooling structures
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932