Business restructurings options and practice : part 2 René Offermanns and Rita Botelho Moniz
By: Offermanns, René
.
Contributor(s): Moniz, Rita Botelho.
Material type: 
ArticlePublisher: 2018Subject(s): REESTRUCTURACIÓN DE EMPRESASOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 9, September 2018, p. 554-565Summary: Part 2 of this article examines the evolution of the OECD Transfer Pricing Guidelines over the years that resulted in the new 2017 edition, and the existing regional and local specific regulations affecting business restructurings. The article uses two case studies to illustrate the issues that arise regarding such restructurings.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/9-6 (Browse shelf) | Available | BIT/2018/9-6 |
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Resumen.
Part 2 of this article examines the evolution of the OECD Transfer Pricing Guidelines over the years that resulted in the new 2017 edition, and the existing regional and local specific regulations affecting business restructurings. The article uses two case studies to illustrate the issues that arise regarding such restructurings.
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