The Resource Why the arm's length principle should be maintained
Why the arm's length principle should be maintained
Resource Information
The item Why the arm's length principle should be maintained 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 Why the arm's length principle should be maintained 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 OECD's so-called "Pillar One Proposal" partly overrules the arm's length principle. The authors argue that this is a step in the wrong direction. Instead, the arm's length principle should be further developed by reducing complexity and ensuring legal certainty
- Language
- eng
- Label
- Why the arm's length principle should be maintained
- Title
- Why the arm's length principle should be maintained
- Language
- eng
- Summary
- The OECD's so-called "Pillar One Proposal" partly overrules the arm's length principle. The authors argue that this is a step in the wrong direction. Instead, the arm's length principle should be further developed by reducing complexity and ensuring legal certainty
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 6 ; p. 411-419
- http://library.link/vocab/creatorName
-
- Schreiber, U
- Simons, D. (Dirk)
- Greil, S
- Lagarden, M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- Pillar 1 (OECD)
- Label
- Why the arm's length principle should be maintained
- Label
- Why the arm's length principle should be maintained
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Why-the-arms-length-principle-should-be/bYgsLC3sImE/" 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/Why-the-arms-length-principle-should-be/bYgsLC3sImE/">Why the arm's length principle should be maintained</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Why the arm's length principle should be maintained
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Why-the-arms-length-principle-should-be/bYgsLC3sImE/" 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/Why-the-arms-length-principle-should-be/bYgsLC3sImE/">Why the arm's length principle should be maintained</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>
