Related parties as used in transfer pricing
The paper examines the scope of related party transactions falling under the OECD Transfer Pricing Guidelines (TPG) and the transfer pricing regimes of selected tax jurisdictions. The OECD TPG does not deal with the concept of associated enterprises as used in Article 9 of the OECD Multilateral Tax...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2017
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1846 https://ink.library.smu.edu.sg/context/soa_research/article/2872/viewcontent/SSRN_id2993466.pdf |
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| Institution: | Singapore Management University |
| Language: | English |