The Resource Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
Resource Information
The item Intra-group financial transactions and the arm's length principle : a comparative and normative analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Intra-group financial transactions and the arm's length principle : a comparative and normative analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book presents an in-depth analysis of how the OECD, the EU and eighteen selected countries apply the arm's length principle to thin capitalization, intra-group loans, intra-group financial guarantees and intra-group cash pooling (comparative analysis). The book also analyzes how the arm's length principle can best be applied to these intra-group financial transactions (normative analysis). The comparative analysis provides a detailed classification of the elements which the OECD and the selected countries consider relevant in applying the arm's length principle to intra-group financial transactions. Domestic source materials of the following countries are analyzed: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, India, Luxembourg, The Netherlands, New Zealand, Norway, Singapore, South Africa, Sweden, Switzerland and the United Kingdom. The comparative analysis considers case law and administrative guidance up to 1 January 2020, as well as the OECD guidance on intra-group financial transactions published in 2020. The normative analysis provides a conceptual analysis of the arm's length principle in general and of the preferable application of the ALP to intra-group financial transactions
- Language
- eng
- Label
- Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
- Title
- Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
- Language
- eng
- Summary
- This book presents an in-depth analysis of how the OECD, the EU and eighteen selected countries apply the arm's length principle to thin capitalization, intra-group loans, intra-group financial guarantees and intra-group cash pooling (comparative analysis). The book also analyzes how the arm's length principle can best be applied to these intra-group financial transactions (normative analysis). The comparative analysis provides a detailed classification of the elements which the OECD and the selected countries consider relevant in applying the arm's length principle to intra-group financial transactions. Domestic source materials of the following countries are analyzed: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, India, Luxembourg, The Netherlands, New Zealand, Norway, Singapore, South Africa, Sweden, Switzerland and the United Kingdom. The comparative analysis considers case law and administrative guidance up to 1 January 2020, as well as the OECD guidance on intra-group financial transactions published in 2020. The normative analysis provides a conceptual analysis of the arm's length principle in general and of the preferable application of the ALP to intra-group financial transactions
- http://library.link/vocab/creatorName
- Herwaarden, A.J. van
- Geographic coverage
-
- International
- European Union
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Fiscaal Wetenschappelijke Reeks. Internationaal en EU - belastingrecht
- Series volume
- 32
- http://library.link/vocab/subjectName
-
- OECD
- arm's length principle
- thin capitalization
- intra-group financing
- cash pooling
- transfer pricing
- case law
- Label
- Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
- Extent
- 501 p.
- Isbn
- 9789012408257
- Label
- Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
- Extent
- 501 p.
- Isbn
- 9789012408257
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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/Intra-group-financial-transactions-and-the-arms/qxarhKr0Jc0/" 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/Intra-group-financial-transactions-and-the-arms/qxarhKr0Jc0/">Intra-group financial transactions and the arm's length principle : a comparative and normative analysis</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/Intra-group-financial-transactions-and-the-arms/qxarhKr0Jc0/" 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/Intra-group-financial-transactions-and-the-arms/qxarhKr0Jc0/">Intra-group financial transactions and the arm's length principle : a comparative and normative analysis</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>
