Ballentine, J. Gregory
A transactional approach tor parent debt guarantee fees / by J. Gregory Ballentine .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author proposes a transactional approach to estimating the arm's length fee a subsidiary should pay its parent as an alternative to the OECD's method.
SOCIEDADES
SUCURSALES
GARANTIAS
PAGO
PRINCIPIO DE PLENA COMPETENCIA
Tax Notes International 1048-3306 v. 95, n. 2, July 8 2019, p. 133-136
A transactional approach tor parent debt guarantee fees / by J. Gregory Ballentine .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author proposes a transactional approach to estimating the arm's length fee a subsidiary should pay its parent as an alternative to the OECD's method.
SOCIEDADES
SUCURSALES
GARANTIAS
PAGO
PRINCIPIO DE PLENA COMPETENCIA
Tax Notes International 1048-3306 v. 95, n. 2, July 8 2019, p. 133-136