Applying the arm's length principle to group synergies Sébastien Maury Electrónico
By: Maury, Sébastien
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | GRUPOS DE EMPRESAS | PRINCIPIO DE PLENA COMPETENCIA
In:
International Transfer Pricing Journal v. 27, n. 4, 2020, 9 p. Summary: This article deals with the basic antagonism between group synergies and the arm's length principle. On the one side, group synergies arise from the interactions between members of a group. On the other side, the arm's length principle is based on the fiction that members of a group operate separately, as if they were unrelated.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/4-10 (Browse shelf) | Available | ITPJ/2020/4-10 |
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Disponible únicamente en formato electrónico.
Resumen.
This article deals with the basic antagonism between group synergies and the arm's length principle. On the one side, group synergies arise from the interactions between members of a group. On the other side, the arm's length principle is based on the fiction that members of a group operate separately, as if they were unrelated.
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