Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
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The work Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle 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, Continuing Resources.
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Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
Resource Information
The work Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle 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, Continuing Resources.
- Label
- Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
- Language
- eng
- Summary
- This article takes the position that Example 17 (on intangibles) of the OECD Transfer Pricing Guidelines (2017), which focuses on the issue of control over a research activity and the relationship between control and entitlement to ownership of an intangible and the revenues it generates, is not grounded in theory or in empirical evidence under the arm's length principle
- Citation source
- In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 5 ; p. 191-205
- Geographic coverage
- International
- Language note
- English
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Context of Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principleWork of
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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/LUxIuqzNTvk/" 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/LUxIuqzNTvk/">Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle</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>
