Related parties as used in transfer pricing

• Main Authors: YING, Jow Lee, YUAN, Yong Sing
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2017
• Subjects: Accounting; Taxation
• 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
• Institution: Singapore Management University

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...