The Resource Transfer pricing of low value-added services under U.S. and OECD Models

Transfer pricing of low value-added services under U.S. and OECD Models

Label
Transfer pricing of low value-added services under U.S. and OECD Models
Title
Transfer pricing of low value-added services under U.S. and OECD Models
Creator
Subject
Language
eng
Summary
This article gives a brief overview of the modified safe harbours provided by the Internal Revenue Service and the OECD for low value-added services, and discusses the treatment of stock-based compensation under each
Citation source
In: Tax planning international review. - London. - Vol. 43 (2016), no. 9 ; 3 p
http://library.link/vocab/creatorName
  • Alms, M
  • Taylor, K
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • transfer pricing
  • safe harbour
  • US Model
Label
Transfer pricing of low value-added services under U.S. and OECD Models
Instantiates
Publication
Label
Transfer pricing of low value-added services under U.S. and OECD Models
Publication

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