000			01597nab a2200265 c 4500
999			_c146420 _d146420
003			ES-MaIEF
005			20221123185839.0
007			ta
008			220906t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBullen, Andreas _955895
245		4	_aThe arm’s length principle and equity dispositions _helectrónico _bthe case of thick capitalization : part 1 _c Andreas Bullen and Morten Goller
500			_aResumen.
520			_aThe arm’s length principle has existed for more than 100 years, and a large number of equity dispositions have been undertaken for even more years. Still, neither the OECD nor the Norwegian legislator has ever suggested that the arm’s length principle can be applied to equity dispositions. Is this a coincidence or are there valid reasons for not applying the arm’s length principle to equity dispositions? In this article, the authors examine this issue from the perspective of the arm’s length provision contained in the OECD Model and Norwegian domestic law, aimed at the particular case of thick (equity) capitalization.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aCAPITAL _933516
650		4	_aOPERACIONES FINANCIERAS _947873
650		4	_aACCIONES _93357
650		4	_aNORUEGA _947841
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_970021 _aGoller, Morten
773	0		_9167835 _oITPJ/2022/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 2, 2022, p. 126-134
942			_cRE