The Resource Share option re-charges : what constitutes arm's-length pricing?
Share option re-charges : what constitutes arm's-length pricing?
Resource Information
The item Share option re-charges : what constitutes arm's-length pricing? 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 Share option re-charges : what constitutes arm's-length pricing? 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 article discusses the application of transfer pricing to stock option plans, noting the lack of guidance one year after the OECD released a report on the topic
- Language
- eng
- Label
- Share option re-charges : what constitutes arm's-length pricing?
- Title
- Share option re-charges : what constitutes arm's-length pricing?
- Language
- eng
- Summary
- This article discusses the application of transfer pricing to stock option plans, noting the lack of guidance one year after the OECD released a report on the topic
- Citation source
- In: Tax management transfer pricing. - Washington. - Vol. 14 (2005),
- http://library.link/vocab/creatorName
-
- Mahalingham, S
- Vincent, D.W
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- transfer pricing
- stock option
- arm's length principle
- CUP method
- resale price method
- cost plus method
- transactional profit methods
- cost sharing arrangement
- Label
- Share option re-charges : what constitutes arm's-length pricing?
- Label
- Share option re-charges : what constitutes arm's-length pricing?
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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/Share-option-re-charges--what-constitutes/CUyhcIo6fOg/" 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/Share-option-re-charges--what-constitutes/CUyhcIo6fOg/">Share option re-charges : what constitutes arm's-length pricing?</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/Share-option-re-charges--what-constitutes/CUyhcIo6fOg/" 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/Share-option-re-charges--what-constitutes/CUyhcIo6fOg/">Share option re-charges : what constitutes arm's-length pricing?</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>
