Arm's length compensation for the restructuring itself : OECD note 2
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The work Arm's length compensation for the restructuring itself : OECD note 2 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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Arm's length compensation for the restructuring itself : OECD note 2
Resource Information
The work Arm's length compensation for the restructuring itself : OECD note 2 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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- Arm's length compensation for the restructuring itself : OECD note 2
- Language
- eng
- Summary
- The second issues note discusses the application of the arm's length principle and the Transfer Pricing Guidelines to the restructuring itself, in particular the circumstances in which at arm's length the restructured entity would receive compensation for the transfer of functions, assets and/or risks, and/or an indemnification for the termination or substantial renegotiation of the existing arrangements
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
- Language note
- English
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Context of Arm's length compensation for the restructuring itself : OECD note 2Work of
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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/dmXJfJznwCk/" 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/dmXJfJznwCk/">Arm's length compensation for the restructuring itself : OECD note 2</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>