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The substance requirement in the OECD transfer pricing Guidelines: what is the substance of the substance requirement?
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. (Skatterätt)
2014 (English)In: International Transfer Pricing Journal, ISSN 1385-3074, Vol. 21, no 1Article in journal (Other academic) Published
Abstract [en]

The author investigates the content of the substance requirement in the OECD Guidelines. When relevant, it is compared to the substance requirement in the US transfer pricing regulations and other sources of international tax law, such as the OECD Model Tax Convention.

Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation , 2014. Vol. 21, no 1
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:uu:diva-217036OAI: oai:DiVA.org:uu-217036DiVA: diva2:691675
Funder
Riksbankens Jubileumsfond
Available from: 2014-01-28 Created: 2014-01-28 Last updated: 2016-07-26Bibliographically approved

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https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/html/itpj_2014_01_int_2.html

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Monsenego, Jérôme

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CiteExportLink to record
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