The Resource Divergence of third party pricing from arm's length results
Divergence of third party pricing from arm's length results
Resource Information
The item Divergence of third party pricing from arm's length results represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Divergence of third party pricing from arm's length results represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- Conceptual issues abound in respect of the meaning of "arm's length". While the title of this paper is meant to be provocative, it alludes to certain phenomena that the author believes justify a refinement of the articulation of the arm's length principle. Specifically, this paper focuses on two situations - one involving intercompany financings and one involving cost contribution arrangements - in which, in the author's view, the "right" tax answer is not what one might be led to believe if one simply looked to third-party behaviour. Sandwiched between these discourses is a brief intermezzo on the use and potential misuse of the concept of bargaining power
- Language
- eng
- Label
- Divergence of third party pricing from arm's length results
- Title
- Divergence of third party pricing from arm's length results
- Language
- eng
- Summary
- Conceptual issues abound in respect of the meaning of "arm's length". While the title of this paper is meant to be provocative, it alludes to certain phenomena that the author believes justify a refinement of the articulation of the arm's length principle. Specifically, this paper focuses on two situations - one involving intercompany financings and one involving cost contribution arrangements - in which, in the author's view, the "right" tax answer is not what one might be led to believe if one simply looked to third-party behaviour. Sandwiched between these discourses is a brief intermezzo on the use and potential misuse of the concept of bargaining power
- Citation source
- Bound in: Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones. - Amsterdam : IBFD, 2010 ; p. 153-186
- http://library.link/vocab/creatorName
- Blessing, P.H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- arm's length principle
- intercompany transaction
- cost contribution arrangement
- Label
- Divergence of third party pricing from arm's length results
- Label
- Divergence of third party pricing from arm's length results
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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/portal/Divergence-of-third-party-pricing-from-arms/obNLLJfhbj4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Divergence-of-third-party-pricing-from-arms/obNLLJfhbj4/">Divergence of third party pricing from arm's length results</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="https://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/portal/Divergence-of-third-party-pricing-from-arms/obNLLJfhbj4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Divergence-of-third-party-pricing-from-arms/obNLLJfhbj4/">Divergence of third party pricing from arm's length results</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
