Lie, Morten
Arm’s length capital structure in intra-group financing companies disregarding of equity financing electrónico / Morten Lie and Sten-Frode Olsen .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article describes how the Norwegian tax authorities have approached intra-group financing structures. This has given rise to a question of whether the arm’s length principle provides a basis for recharacterizing equity as debt in order to establish an arm’s length profit. The issue is still disputed in Norway, as there is still no final decision from either the appeal body or the legal system.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
SUCURSALES
FINANCIACION
PRINCIPIO DE PLENA COMPETENCIA
NORUEGA
Olsen, Sten Frode
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021
Arm’s length capital structure in intra-group financing companies disregarding of equity financing electrónico / Morten Lie and Sten-Frode Olsen .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article describes how the Norwegian tax authorities have approached intra-group financing structures. This has given rise to a question of whether the arm’s length principle provides a basis for recharacterizing equity as debt in order to establish an arm’s length profit. The issue is still disputed in Norway, as there is still no final decision from either the appeal body or the legal system.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
SUCURSALES
FINANCIACION
PRINCIPIO DE PLENA COMPETENCIA
NORUEGA
Olsen, Sten Frode
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021