Arm’s length capital structure in intra-group financing companies electrónico disregarding of equity financing Morten Lie and Sten-Frode Olsen
By: Lie, Morten
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Contributor(s): Olsen, Sten Frode.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | GRUPOS DE EMPRESAS | SUCURSALES | FINANCIACION | PRINCIPIO DE PLENA COMPETENCIA | NORUEGA
In:
International Transfer Pricing Journal v. 28, n. 5, 2021Summary: This article describes how the Norwegian tax authorities have approached intra-group financing structures. This has given rise to a question of whether the arm’s length principle provides a basis for recharacterizing equity as debt in order to establish an arm’s length profit. The issue is still disputed in Norway, as there is still no final decision from either the appeal body or the legal system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/5-5 (Browse shelf) | Available | ITPJ/2021/5-5 |
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Disponible únicamente en formato electrónico.
Resumen.
This article describes how the Norwegian tax authorities have approached intra-group financing structures. This has given rise to a question of whether the arm’s length principle provides a basis for recharacterizing equity as debt in order to establish an arm’s length profit. The issue is still disputed in Norway, as there is still no final decision from either the appeal body or the legal system.
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