The Resource Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
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The item Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns 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 Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns 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 transfer pricing unit, discussed his organization's 6 June 2012 draft on intangibles transactions with his predecessor, Caroline Silberztein, at a recent transfer pricing conference. This article focuses on the portion of the draft that Andrus said is likely to generate the most controversy: Section B, "Identification of Parties Entitled to Intangible Related Returns"
- Language
- eng
- Label
- Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
- Title
- Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
- Language
- eng
- Summary
- Joseph Andrus, head of the Organization for Economic Cooperation and Development's transfer pricing unit, discussed his organization's 6 June 2012 draft on intangibles transactions with his predecessor, Caroline Silberztein, at a recent transfer pricing conference. This article focuses on the portion of the draft that Andrus said is likely to generate the most controversy: Section B, "Identification of Parties Entitled to Intangible Related Returns"
- 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
-
- OECD
- OECD Transfer Pricing Guidelines
- intangibles
- transfer pricing
- Label
- Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
- Label
- Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
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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/Silberztein-quizzes-Andrus-on-whether-OECD/tvUBRLwNzTU/" 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/Silberztein-quizzes-Andrus-on-whether-OECD/tvUBRLwNzTU/">Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns</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/Silberztein-quizzes-Andrus-on-whether-OECD/tvUBRLwNzTU/" 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/Silberztein-quizzes-Andrus-on-whether-OECD/tvUBRLwNzTU/">Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns</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>