Financial transactions (loans)
Resource Information
The work Financial transactions (loans) 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.
The Resource
Financial transactions (loans)
Resource Information
The work Financial transactions (loans) 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
- Financial transactions (loans)
- Language
- eng
- Summary
- While the OECD turns its attention to the treatment of financial transactions in its Transfer Pricing Guidelines, most countries already have had to deal with intra-group financial transactions, and many countries have been independently developing views about analytical rules and principles to deal with the increased importance many see this subject having in regard to their tax bases. This issue deals with the ways in which countries currently address the issue of related party loans or related party guarantee situations. Even in the absence of OECD guidelines, tax examiners see these transactions, and in some way must deal with them. This issue looks at the "baseline" of countries' positions, before the OECD has spoken
- Citation source
- In: Transfer pricing forum. - Arlington. - Vol. 9 (2018), no. 1 (March) ; 123 p
- Geographic coverage
- International
- Language note
- English
Context
Context of Financial transactions (loans)Work 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/VPqGQgRDisw/" 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/VPqGQgRDisw/">Financial transactions (loans)</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>