Why the arm's length principle should be maintained
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The work Why the arm's length principle should be maintained 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.
The Resource
Why the arm's length principle should be maintained
Resource Information
The work Why the arm's length principle should be maintained 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.
- Label
- 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
- Geographic coverage
- International
- Language note
- English
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Context of Why the arm's length principle should be maintainedWork 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/pvIb9lPZI3g/" 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/pvIb9lPZI3g/">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>
