A transactional approach tor parent debt guarantee fees by J. Gregory Ballentine
By: Ballentine, J. Gregory
.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES | SUCURSALES | GARANTIAS | PAGO | PRINCIPIO DE PLENA COMPETENCIA
In:
Tax Notes International v. 95, n. 2, July 8 2019, p. 133-136Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/2-2 (Browse shelf) | Available | OP 138-Bis/2019/95/2-2 |
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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.
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