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Tribunal rules that transfer pricing provisions are not applicable to guarantees if no costs are incurred P. Raj Kumar Jhabakh Electrónico

Material type: Article

ArticlePublisher: 2015Subject(s): PRECIOS DE TRANSFERENCIA

In: International Transfer Pricing Journal v. 22, n. 5, September - October 2015

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	ITPJ/2015/5-6 (Browse shelf)	Available		ITPJ/2015/5-6

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	ITPJ/2015/5-3 The concept of " options realistically available " under the OECD Transfer Pricing Guidelines	ITPJ/2015/5-4 Transfer pricing customs valuation	ITPJ/2015/5-5 Canada Revenue Agency guidance on intra - group services and the role ofmutiple - year data	ITPJ/2015/5-6 Tribunal rules that transfer pricing provisions are not applicable to guarantees if no costs are incurred	ITPJ/2015/5-7 Ruling in Marubeni case on benchmarking and determining arm's length consideration for the international provision of agency and marketing support services	ITPJ/2015/5-8 Unresolved issues surronding transfer pricing legislation : the anti - avoidance purpose and penalty protection	ITPJ/2015/5-9 Use of secret comparables condoned by Norwegian Supreme Court	Next

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