Transfer pricing aspects of business restructurings : introduction : OECD note 1
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The work Transfer pricing aspects of business restructurings : introduction : OECD note 1 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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Transfer pricing aspects of business restructurings : introduction : OECD note 1
Resource Information
The work Transfer pricing aspects of business restructurings : introduction : OECD note 1 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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- Transfer pricing aspects of business restructurings : introduction : OECD note 1
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- eng
- Summary
- The first issues note provides general guidance on the allocation of risks by and among the related parties in an article 9 context and in particular the interpretation and application of paragraphs 1.26-1.29 of the Transfer Pricing Guidelines
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
- Language note
- English
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