Transfer Pricing

The OECD has an ongoing dialogue to develop a consensus among member countries to apply the arm's-length standard to determine the business profits earned by a permanent establishment taxable by a host jurisdiction. Despite the shortcomings of the 2004 Discussion Draft, application of the arm&#...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of Taxation of Global Transactions 2005-04, Vol.5 (1), p.13
Hauptverfasser:	O'Brien, James M, Oates, Mark A
Format:	Artikel
Sprache:	eng
Schlagworte:	Arms length transactions Fair market value Intercompany transactions Jurisdiction Permanent establishment Profits State court decisions Tax treaties Transfer pricing
Online-Zugang:	Volltext
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