risk
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The concept risk represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
risk
Resource Information
The concept risk represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- risk
100+ Items that share the Concept risk
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Context of riskSubject of
- 'Risk' and the OECD discussion drafts on transfer pricing
- A BEPS diagnostic - considerations for multinationals as the project continues
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- A look at cost sharing in the OECD discussion draft
- A post-BEPS primer for boards : staying in control of transfer pricing risks
- A regression-based approach to country risk adjustments in transfer pricing
- A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
- Adjusting comparables for price risk resulting from tested party's long-term supply contract
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
- An approach to quantifying intercompany transfers of risk
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 1)
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 2)
- Australia's hybrid mismatch rules - what's changed
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS Actions 8 to 10 : national interpretations of TP guidance
- BEPS Actions 8-10 : how MNE's can take control of their exposure by taking control of their risks
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- Base erosion and profit shifting
- Best practice is the key to effective transfer pricing management
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Brexit to Frankfurt - risk transfers as a "dealing" under the Authorized OECD Approach
- Business restructurings : options and practice - part 1
- Business restructurings : options and practice - part 2
- Business risk allocation : the outermost boundary of the arm's length principle and the Amazon case
- Causes, benefits, and risks of business tax incentives
- Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Consistency is key - managing global tax controversy risk
- Controlling risks from a transfer pricing perspective
- Cost contribution arrangements and funding activities
- Cross-border outsourcing - issues, strategies and solutions
- Documentation
- Electronic VAT administration system in Ukraine : comparative analysis with the European Union
- Financial markets regulatory outlook : the year ahead
- Financial services industry guide
- Gesetzliche Neuregelung der Verrechnungspreise in Luxemburg : außerdem Hinweise zum neuen Rundschreiben der Steuerbehörde vom 27.12.2016
- Global executives as permanent representatives in Germany : tax risks for foreign businesses
- Het BEPS-rapport over risicoallocatie: niet zo functioneel
- How U.S. tariffs affect transfer pricing and what companies are doing
- How did the CRA expect the adoption of IFRS to affect corporate tax compliance and avoidance?
- How to deal with risks in the context of two-sided IP valuations after BEPS?
- Inländischer Co-Geschäftsführer ausländischer Kapitalgesellschaften : Steuerrisiken, Haftungsfallen und Überlegungen zu ihrer Vermeidung
- Insurance premium tax : trends and recent developments
- Insurance premium tax : whose risk is it anyway?
- International taxation of risk
- Investment risk of the EU's anti-Tax Avoidance Directive
- Issues the economist forgets? TP policy - a banking perspective
- JTPF discussion paper on comparables in the European Union
- Japanese tax treatment of director's compensation
- Legal versus economic approach to risks in transfer pricing: an analysis of the notion of "control over risk"
- Macroeconomic policy and Islamic finance in Malaysia
- Managing EU VAT risks for platform business models
- Managing transfer pricing risks by multinational companies in China
- Mandatory tax strategies, a code of practice and "special measures" - a new era for corporates?
- New transfer pricing guidelines on intra-group financing activities
- OECD BEPS Action 9 : evaluating the devaluation of risk and capital
- OECD misinterprets controlled transactions
- OECD's proposed risk allocation examination process : transfer pricing design implications
- Pasado, presente y futuro de BEPS
- Pitfalls in applying the small company risk premium for tax and duty purposes
- Raportul OCDE privind atribuirea profiturilor catre sedii permanente : comentarii si perspective
- Relevance of the OECD BEPS project to derivatives and financial instruments
- Retrospective capital gains taxation in a dynamic stochastic world
- Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
- Risk assumption under the authorised OECD approach and the 2017 OECD Transfer Pricing Guidelines
- Risk simulation
- Risk, recharacterization - and a tsunami of double tax cases
- Risk-based overrides of share ownership as specific anti-avoidance rules
- Risk-taking by multinational finance entities and interest deductibility
- Risks to German tax groups controlled by foreign partners
- Risky business : the prosopography of corporate tax planning
- Running the risk
- Stacking the odds
- Structuring a post-BEPS analysis of foreign exchange risk
- Tax Compliance : Risikominimierung durch Pflichtenbefolgung und Rechteverfolgung
- Taxation, risk, and portfolio choice: the treatment of returns to risk under a normative income tax
- Taxing the cloud : transfer pricing considerations
- Technology solutions in a post-BEPS world
- The BEPS report on risk allocation : not so functional
- The Cameco decision : a welcome glimpse of transfer pricing in the post-BEPS world
- The OECD's approach to risk under BEPS : unfortunate - or uncertain?
- The application of revised transfer pricing rules to aspects of business models : issues identified by the Organisation for Economic Co-operation and Development and solutions proposed as part of the Base Erosion and Profit Shifting Project
- The changing role of risk in transfer pricing
- The concept of "options realistically available" under the OECD Transfer Pricing Guidelines
- The concept of debt-claim as the key distinguishing factor between dividend and interest income in the OECD Model
- The end of intra-group financing... or not just yet? Part 2
- The evolving nature of risk and economic conditions in transfer pricing analyses
- The impact of fiscal state aid recovery risks on share purchase agreements
- The impact of the principle of non-taxation on the tax claim : when the taxpayer must choose a tax law position to gain rights
- The poison pill of BEPS : M&A and intercompany financing transactions
- The profit split method : a holistic view of BEPS in transfer pricing [part 2]
- The risky side of transfer pricing : the OECD base erosion and profit shifting reports sharpen the rules on risk allocation under the arm's length standard
- The sharing and gig economy : effective taxation of platform sellers : forum on tax administration
- The tax risks and benefits of offshore private placement insurance
- Transactional adjustments in transfer pricing
- Transfer pricing : structuring a post-BEPS analysis of foreign exchange risk
- Transfer pricing and business restructuring
- Transfer pricing challenges in the cloud
- Transfer pricing in Brazil and Actions 8,9,10 and 13 of the OECD Base Erosion and Profit Shifting initiative
- Transfer pricing in a BEPS era : rethinking the arm's length principle - Part II
- Transfer pricing in a post-BEPS world
- Transfer pricing round-up 2014
- Transfer pricing under the new BEPS paradigm : a Korean perspective
- Two missing links : a move towards an auditing standard specifically for the tax control framework
- US-based pushback on BEPS
- Understanding risk in the enterprise : the key to transfer pricing for today's business models
- Understanding risk in the era of the OECD/G20 base erosion and profit shifting initiative
- Update of transfer pricing regime in light of BEPS actions 8-10 and 13
- Value chain analysis after BEPS : the roadmap to being in control
- What is a risk-adjusted return?
- Withdrawal of correspondent bank accounts in the Caribbean
- [Guidance on risk in chapter 1 of the OECD Transfer Pricing Guidelines]
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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/UwkZDke2Afc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/UwkZDke2Afc/">risk</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/resource/UwkZDke2Afc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/UwkZDke2Afc/">risk</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>
