risk
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The concept risk represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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risk
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The concept risk represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- 'Risk' and the OECD discussion drafts on transfer pricing
- A BEPS diagnostic - considerations for multinationals as the project continues
- A dress rehearsal
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- A look at cost sharing in the OECD discussion draft
- A post-BEPS primer for boards : staying in control of transfer pricing risks
- A regression-based approach to country risk adjustments in transfer pricing
- A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
- Adjusting comparables for price risk resulting from tested party's long-term supply contract
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
- An approach to quantifying intercompany transfers of risk
- Applying the arm’s length principle to high-risk and low-risk financing/treasury entities : a case study
- Arm's length debt test : Australian Tax Office issues guidance
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 1)
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 2)
- Australia's hybrid mismatch rules - what's changed
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS Actions 8 to 10 : national interpretations of TP guidance
- BEPS Actions 8-10 : how MNE's can take control of their exposure by taking control of their risks
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- Base erosion and profit shifting
- Best practice is the key to effective transfer pricing management
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Brexit to Frankfurt - risk transfers as a "dealing" under the Authorized OECD Approach
- Brexit y libertad de establecimiento : aspectos fiscales, mercantiles y de extranjería
- Business restructurings : options and practice - part 1
- Business restructurings : options and practice - part 2
- Business risk allocation : the outermost boundary of the arm's length principle and the Amazon case
- COVID-19's impact on Australian transfer pricing and APAs
- CPM vs. CUT : intercompany royalties for really good cookies
- Causes, benefits, and risks of business tax incentives
- Ceny transferowe w czasach kryzysy
- Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
- Combatting corporate tax risk in the age of remote work
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparability analysis for contract manufacturing arrangement : the problem of comparing a limited risk entity with an entrepreneur!
- Consistency is key - managing global tax controversy risk
- Contractual allocation of risks and substance : the Acer case
- Control over risk, DEMPE functions, and the remuneration of R&D service providers
- Controlling risks from a transfer pricing perspective
- Corporate agility
- Cost contribution arrangements and funding activities
- Cross-border outsourcing - issues, strategies and solutions
- Die Eigenfertigung in der Betriebsprüfung : Außenprüfung bei grenzüberschreitenden Fällen - Fall 1
- Documentation
- Einkünfteabgrenzung bei grenzüberschreitenden Finanzierungsleistungen post-BEPS in Gestalt der "Transfer Pricing Guidance on Financial Transactions" der OECD (Teil II)
- El programa europeo de cumplimiento cooperativo para grandes empresas multinacionales (ETACA) = The European cooperative compliance programme for large multinational enterprises (ETACA)
- Electronic VAT administration system in Ukraine : comparative analysis with the European Union
- Ever-increasing risk and complexity drive continued transfer pricing investment
- Festschrift Roman Leitner : Steuerrecht - Finanzstrafrecht - Wirtschaftsstrafrecht
- Financial markets regulatory outlook : the year ahead
- Financial services industry guide
- Five ways tax risk is rising : and how the C-Suite can respond
- Foreign exchange creating tax challenges in today's economy
- French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
- Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future
- Gesetzliche Neuregelung der Verrechnungspreise in Luxemburg : außerdem Hinweise zum neuen Rundschreiben der Steuerbehörde vom 27.12.2016
- Global executives as permanent representatives in Germany : tax risks for foreign businesses
- Het BEPS-rapport over risicoallocatie: niet zo functioneel
- How U.S. tariffs affect transfer pricing and what companies are doing
- How did the CRA expect the adoption of IFRS to affect corporate tax compliance and avoidance?
- How the Tax Court can account for risk in Medtronic transfer pricing
- How to deal with risks in the context of two-sided IP valuations after BEPS?
- How will the OECD's latest financing-related guidance on cash boxes play in Canada?
- Income classification and the pricing of intracompany guarantees
- Inländischer Co-Geschäftsführer ausländischer Kapitalgesellschaften : Steuerrisiken, Haftungsfallen und Überlegungen zu ihrer Vermeidung
- Insurance of tax risks : the current state of play in Asia
- Insurance premium tax : trends and recent developments
- Insurance premium tax : whose risk is it anyway?
- International taxation of risk
- Investment risk of the EU's anti-Tax Avoidance Directive
- Issues the economist forgets? TP policy - a banking perspective
- JTPF discussion paper on comparables in the European Union
- Japanese tax treatment of director's compensation
- Las provisiones legales de la banca europea : transparencia, discrecionalidad y buen gobierno = European banks' legal provisions : disclosure, discretional behaviour and good corporate governance
- Legal versus economic approach to risks in transfer pricing: an analysis of the notion of "control over risk"
- Macroeconomic policy and Islamic finance in Malaysia
- Managing EU VAT risks for platform business models
- Managing transfer pricing risks by multinational companies in China
- Mandatory tax strategies, a code of practice and "special measures" - a new era for corporates?
- New transfer pricing guidelines on intra-group financing activities
- OECD BEPS Action 9 : evaluating the devaluation of risk and capital
- OECD misinterprets controlled transactions
- OECD's proposed risk allocation examination process : transfer pricing design implications
- On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines : risk and post-BEPS problems for the arm’s length principle
- Pasado, presente y futuro de BEPS
- Pitfalls in applying the small company risk premium for tax and duty purposes
- Place of effective management in the digital economy
- Privatization in Nigeria : considerations for investors
- Raportul OCDE privind atribuirea profiturilor catre sedii permanente : comentarii si perspective
- Relevance of the OECD BEPS project to derivatives and financial instruments
- Retrospective capital gains taxation in a dynamic stochastic world
- Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
- Riesgo de pérdida de ingresos en ausencia del hecho imponible en el impuesto sobre el valor añadido = The risk of loss of tax revenue in the absence of VAT taxable event
- Riesgos de cumplimiento tributario por parte de empresas que operan en la economía digital
- Risk assumption under the authorised OECD approach and the 2017 OECD Transfer Pricing Guidelines
- Risk simulation
- Risk, recharacterization - and a tsunami of double tax cases
- Risk-based overrides of share ownership as specific anti-avoidance rules
- Risk-taking by multinational finance entities and interest deductibility
- Risks to German tax groups controlled by foreign partners
- Risky business : the prosopography of corporate tax planning
- Running the risk
- SPACs facts and tax
- Stacking the odds
- Structuring a post-BEPS analysis of foreign exchange risk
- Swedish Administrative Court rules in favour of the taxpayer in a transfer pricing case about control and substance
- Tax Compliance : Risikominimierung durch Pflichtenbefolgung und Rechteverfolgung
- Tax administration : privacy, disclosure and fraud risks related to COVID-19
- Tax compliance risks by companies operating in the digital economy
- Taxation, risk, and portfolio choice: the treatment of returns to risk under a normative income tax
- Taxing the cloud : transfer pricing considerations
- Technology solutions in a post-BEPS world
- The BEPS report on risk allocation : not so functional
- The Cameco decision : a welcome glimpse of transfer pricing in the post-BEPS world
- The FTX debacle : crypto innovations present challenges for the Bahamas
- The OECD's approach to risk under BEPS : unfortunate - or uncertain?
- The accurate delineation of a restructuring transaction involving limited-risk distributors
- The application of revised transfer pricing rules to aspects of business models : issues identified by the Organisation for Economic Co-operation and Development and solutions proposed as part of the Base Erosion and Profit Shifting Project
- The arm's length-principle works just fine (most of the time)
- The changing role of risk in transfer pricing
- The concept of "options realistically available" under the OECD Transfer Pricing Guidelines
- The concept of debt-claim as the key distinguishing factor between dividend and interest income in the OECD Model
- The end of intra-group financing... or not just yet? Part 2
- The evolving nature of risk and economic conditions in transfer pricing analyses
- The impact of fiscal state aid recovery risks on share purchase agreements
- The impact of the principle of non-taxation on the tax claim : when the taxpayer must choose a tax law position to gain rights
- The poison pill of BEPS : M&A and intercompany financing transactions
- The profit split method : a holistic view of BEPS in transfer pricing [part 2]
- The risky side of transfer pricing : the OECD base erosion and profit shifting reports sharpen the rules on risk allocation under the arm's length standard
- The sharing and gig economy : effective taxation of platform sellers
- The tax risks and benefits of offshore private placement insurance
- The virus in the ALP
- Transactional adjustments in transfer pricing
- Transfer pricing : structuring a post-BEPS analysis of foreign exchange risk
- Transfer pricing and business restructuring
- Transfer pricing challenges in the cloud
- Transfer pricing in Brazil and Actions 8,9,10 and 13 of the OECD Base Erosion and Profit Shifting initiative
- Transfer pricing in a BEPS era : rethinking the arm's length principle - Part II
- Transfer pricing in a post-BEPS world
- Transfer pricing in mining with a focus on Africa : a reference guide for practitioners
- Transfer pricing of financial guarantees : the limits of arm’s length and a practical solution
- Transfer pricing round-up 2014
- Transfer pricing under the new BEPS paradigm : a Korean perspective
- Treatment of funding risk and capital : financial services versus non-financial services : never the twain shall meet?
- Two missing links : a move towards an auditing standard specifically for the tax control framework
- U.S. tax law and Sharia-compliant financing structures
- US-based pushback on BEPS
- Uncertainties on the arm’s length principle for producers and distributors : an old unsolved story ..
- Understanding risk in the enterprise : the key to transfer pricing for today's business models
- Understanding risk in the era of the OECD/G20 base erosion and profit shifting initiative
- Update of transfer pricing regime in light of BEPS actions 8-10 and 13
- Valuation of business restructurings in Germany – part 2 : economic life of businesses
- Valuation of business restructurings in Germany – part I : economic life of businesses
- Value chain analysis after BEPS : the roadmap to being in control
- Verrechnungspreise in Zeiten des Krieges : Preissteigerungen, Lieferkettenprobleme, Sanktionen und ihre Auswirkungen auf Verrechnungspreissysteme
- What is a risk-adjusted return?
- Why investors and multinationals should push the U.S. for public CbC reporting
- Withdrawal of correspondent bank accounts in the Caribbean
- [Guidance on risk in chapter 1 of the OECD Transfer Pricing Guidelines]
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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/resource/UwkZDke2Afc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/UwkZDke2Afc/">risk</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>
