The Resource Recognition of the actual transactions undertaken : OECD note 4
Recognition of the actual transactions undertaken : OECD note 4
Resource Information
The item Recognition of the actual transactions undertaken : OECD note 4 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 Recognition of the actual transactions undertaken : OECD note 4 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
- 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
- Language
- eng
- Label
- Recognition of the actual transactions undertaken : OECD note 4
- Title
- Recognition of the actual transactions undertaken : OECD note 4
- 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
- Label
- Recognition of the actual transactions undertaken : OECD note 4
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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/Recognition-of-the-actual-transactions-undertaken/SnKNfjNS1pU/" 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/Recognition-of-the-actual-transactions-undertaken/SnKNfjNS1pU/">Recognition of the actual transactions undertaken : OECD note 4</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>
