The Resource Accurate delineation vs. recognition of intragroup loans

Accurate delineation vs. recognition of intragroup loans

Label
Accurate delineation vs. recognition of intragroup loans
Title
Accurate delineation vs. recognition of intragroup loans
Creator
Subject
Language
eng
Summary
In this article, the authors discuss accurate delineation and recognition of intragroup loans, taking into account recent OECD guidance on the subject
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 10 ; p. 1111-1120
http://library.link/vocab/creatorName
  • Petruzzi, R
  • Holzinger, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intra-group financing
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • functional analysis
Label
Accurate delineation vs. recognition of intragroup loans
Instantiates
Publication
Label
Accurate delineation vs. recognition of intragroup loans
Publication

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