The Resource Transformation of the transfer pricing landscape

Transformation of the transfer pricing landscape

Label
Transformation of the transfer pricing landscape
Title
Transformation of the transfer pricing landscape
Creator
Subject
Language
eng
Summary
On 4 December 2009, the Inland Revenue Department released Departmental Interpretation Practice Note 46, "Transfer Pricing Guidelines on Methodologies and Related Issues", and revised DIPN 21, "Locality of Profits". Both Practice Notes provide clarification of the IRD's views on transfer pricing and its approach in applying the provisions of the Inland Revenue Ordinance and relevant income tax treaties to establish whether related parties are observing the arm's length principle
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
http://library.link/vocab/creatorName
  • Coronado, L
  • Cheung, P
  • Tse, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax treaty
  • arm's length principle
Label
Transformation of the transfer pricing landscape
Instantiates
Publication
Label
Transformation of the transfer pricing landscape
Publication

Library Locations

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