The Resource "Special measures" and the arm's-length principle
- "Special measures" and the arm's-length principle
- This article comments on a public consultation held by the OECD on 12-13 November 2013, on the revised Discussion Draft to replace Chapter VI of the OECD's Transfer Pricing Guidelines. Chapter VI sets forth additional specific guidance to be applied to transactions that involve the use or transfer of intangible property. The revised Chapter VI includes significant new guidance for taxpayers and tax administrators, including detailed guidance as to when an entity may be entitled to an "intangible related return"
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 43 (2014),
- Language note
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