| 000 | 01379nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c144841 _d144841 |
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| 003 | ES-MaIEF | ||
| 005 | 20211014134940.0 | ||
| 007 | ta | ||
| 008 | 211014t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969334 _aLie, Morten |
|
| 245 | 0 |
_aArm’s length capital structure in intra-group financing companies _helectrónico _bdisregarding of equity financing _c Morten Lie and Sten-Frode Olsen |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
|
| 650 | 4 |
_944380 _aSUCURSALES |
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| 650 | 4 |
_944260 _aFINANCIACION |
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| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
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| 650 | 4 |
_947841 _aNORUEGA |
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| 700 | 1 |
_969335 _aOlsen, Sten Frode |
|
| 773 | 0 |
_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021 |
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| 942 | _cRE | ||