The arm's length standard in multinationals' taxation: economics, regulations, firms' and administrations' behaviour
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The work The arm's length standard in multinationals' taxation: economics, regulations, firms' and administrations' behaviour 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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The arm's length standard in multinationals' taxation: economics, regulations, firms' and administrations' behaviour
Resource Information
The work The arm's length standard in multinationals' taxation: economics, regulations, firms' and administrations' behaviour 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
- The arm's length standard in multinationals' taxation: economics, regulations, firms' and administrations' behaviour
- Language
- eng
- Summary
- The authors compare economic arm's length conditions in contracts with the detailed guidelines of major fiscal legislations and describe how these legislations rule the administration audits. They conclude that major fiscal legislation (OECD Guidelines and US Regulations) is coherent with economics and that legal methods allow the enforcement of true arm's length conditions whether taxpayers assess those conditions or andministrations control, later, that self-assessmment
- Citation source
- In: Tax planning international transfer pricing. - London. - Vol. 8 (2007),
- Geographic coverage
- International
- Language note
- English
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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/q2QHTpZH3AQ/" 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/q2QHTpZH3AQ/">The arm's length standard in multinationals' taxation: economics, regulations, firms' and administrations' behaviour</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>
