The Resource Recognition of the actual transactions undertaken : OECD note 4

Recognition of the actual transactions undertaken : OECD note 4

Label
Recognition of the actual transactions undertaken : OECD note 4
Title
Recognition of the actual transactions undertaken : OECD note 4
Creator
Subject
Language
eng
Summary
The fourth issues note discusses some important notions in relation to the exceptional circumstances where a tax administration may consider not recognising a transaction or structure adopted by a taxpayer, based on an analysis of the existing guidance at paragraphs 1.36-1.41 of the Transfer Pricing Guidelines and of the relationship between these paragraphs and other parts of the Transfer Pricing Guidelines
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
Language note
English
http://bibfra.me/vocab/lite/organizationName
Baker & McKenzie
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • reorganization
Label
Recognition of the actual transactions undertaken : OECD note 4
Instantiates
Publication
Label
Recognition of the actual transactions undertaken : OECD note 4
Publication

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