Intra-group financial transactions and the arm's length principle: a comparative and normative analysis - A.J. van Herwaarden
KORTE INHOUD
The transfer pricing of intra-group financial transactions is a topical issue in international tax law. This book presents an in-depth analysis of how the Organisation for Economic Co-operation and Development (OECD), the European Union and eighteen selected countries apply the arm’s length principle (ALP) to thin capitalization, intra-group loans, intra-group financial guarantees and intra-group cash pooling (comparative analysis). The book also analyzes how the ALP can best be applied to these intra-group financial transactions (normative analysis).
The comparative analysis provides a detailed classification of the elements which the OECD and the selected countries consider relevant in applying the ALP to intra-group financial transactions. Domestic source materials of the following countries are analyzed: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, India, Luxembourg, The Netherlands, New Zealand, Norway, Singapore, South Africa, Sweden, Switzerland and the United Kingdom. The com...
The comparative analysis provides a detailed classification of the elements which the OECD and the selected countries consider relevant in applying the ALP to intra-group financial transactions. Domestic source materials of the following countries are analyzed: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, India, Luxembourg, The Netherlands, New Zealand, Norway, Singapore, South Africa, Sweden, Switzerland and the United Kingdom. The com...
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2022 Uitgever: SDU Reeks: Fiscaal-wetenschappelijke reeks 504 paginas Taal: Engels Grootte: 238x170x27 ISBN-10: 9012408253 ISBN-13: 9789012408257Koop dit boek tweedehands
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