The Resource OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
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The item OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles 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 OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles 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
- Joseph Andrus, head of the Organization for Economic Cooperation and Development's (OECD) transfer pricing unit, and Chris Lenon, chair of the organization's Business and Industry Advisory Committee (BIAC), offered different views on how to identify the parties entitled to returns from intangibles, the subject of Section B of the OECD's 6 June 2012 draft. At a recent conference, Andrus said the draft tries to "give some guidance as to what we think it means for a party to have conduct that is consistent with the claim to intangible-related returns, that focuses on functions, assets, risks". Lenon, meanwhile, said the discussion draft's assumptions about how parties behave should be replaced with comparisons with uncontrolled arrangements
- Language
- eng
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- OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
- Title
- OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
- Language
- eng
- Summary
- Joseph Andrus, head of the Organization for Economic Cooperation and Development's (OECD) transfer pricing unit, and Chris Lenon, chair of the organization's Business and Industry Advisory Committee (BIAC), offered different views on how to identify the parties entitled to returns from intangibles, the subject of Section B of the OECD's 6 June 2012 draft. At a recent conference, Andrus said the draft tries to "give some guidance as to what we think it means for a party to have conduct that is consistent with the claim to intangible-related returns, that focuses on functions, assets, risks". Lenon, meanwhile, said the discussion draft's assumptions about how parties behave should be replaced with comparisons with uncontrolled arrangements
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),
- http://library.link/vocab/creatorName
- Bell, K.A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- intangibles
- Label
- OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
- Label
- OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
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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/OECDs-Andrus-BIAC-chair-Lenon-square-off-on/NRTbTI-fl14/" 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/OECDs-Andrus-BIAC-chair-Lenon-square-off-on/NRTbTI-fl14/">OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles</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/OECDs-Andrus-BIAC-chair-Lenon-square-off-on/NRTbTI-fl14/" 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/OECDs-Andrus-BIAC-chair-Lenon-square-off-on/NRTbTI-fl14/">OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles</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>
