Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
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The work Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
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Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
Resource Information
The work Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
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- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Language
- eng
- Summary
- This book provides an in-depth analysis of the concept of "associated enterprises" in article 9 of the OECD Model Tax Convention. It deals with this concept in article 9 of the OECD Model, company law, customs, IFRS and the Common Consolidated Corporate Tax Base. The study also discusses the historical development of the term "associated enterprises" and analyses the domestic concept of Brazil, China, Germany, India, the Netherlands, Sweden, the United Kingdom and the United States
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
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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/resource/1jRra6xaouc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/1jRra6xaouc/">Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing</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>
