Allocation of functions and risks within multinational enterprises : Japan
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The work Allocation of functions and risks within multinational enterprises : Japan represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Allocation of functions and risks within multinational enterprises : Japan
Resource Information
The work Allocation of functions and risks within multinational enterprises : Japan represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Allocation of functions and risks within multinational enterprises : Japan
- Language
- eng
- Summary
- Amongst the questions that arise in practice regarding tax planning and transfer pricing is the issue of whether a certain function or risk must be performed, or must be present, in a certain state. Another related, but not identical, issue is whether such a function or risk may be transferred by a group company that is resident in one state to another group company that is resident in another state. In addition, if such transfer is permitted, another issue is the tax treatment of that transfer
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 5 (1998),
- Geographic coverage
- Asia
- Language note
- English
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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/ZMIg8SiDYVs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/ZMIg8SiDYVs/">Allocation of functions and risks within multinational enterprises : Japan</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>