The Resource Transfer pricing implications of cash pooling structures
Transfer pricing implications of cash pooling structures
Resource Information
The item Transfer pricing implications of cash pooling structures 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 implications of cash pooling structures 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
- 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
- Language
- eng
- Label
- Transfer pricing implications of cash pooling structures
- Title
- Transfer pricing implications of cash pooling structures
- 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
- Label
- Transfer pricing implications of cash pooling structures
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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-implications-of-cash-pooling/-0OUVdu5Jhg/" 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-implications-of-cash-pooling/-0OUVdu5Jhg/">Transfer pricing implications of cash pooling structures</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-implications-of-cash-pooling/-0OUVdu5Jhg/" 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-implications-of-cash-pooling/-0OUVdu5Jhg/">Transfer pricing implications of cash pooling structures</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>
