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Implicit support and its implications on guarantee fee pricing fact or fiction Gary Lambert, Amanda Pletz & Georg Dettmann

Material type: Article

In: Intertax Volume 47, issue 12, December 2019, p. 1077-1086

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Artículos	IEF	IEF	OP 2141/2019/12-8 (Browse shelf)	Available		OP 2141/2019/12-8

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Previous	OP 2141/2019/12-5 Grappling with DEMPEs in the trenches	OP 2141/2019/12-6 Country-by-country reporting and the effective tax rate	OP 2141/2019/12-7 GloBE	OP 2141/2019/12-8 Implicit support and its implications on guarantee fee pricing	OP 2141/2019/12-9 The way we were ? the way we must be ? the "arm's length principle" sees itself (for what it is) in the digital mirror	OP 2141/2019/1-3 Hybrid entity mismatches	OP 2141/2019/1-4 BEPS Action 4 and its compatibility with the principle of non-discrimination under article 24(4) of the OECD Model Convention	Next

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