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Image of Arm's Length Transaction Structures: Recognizing and Restructuring Controlled Transactions in Transfer Pricing

Book

Arm's Length Transaction Structures: Recognizing and Restructuring Controlled Transactions in Transfer Pricing


This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to its core area of application (price adjustments).

Detail Information

Call Number
23 ARM and
Publisher IBFD : Amsterdam.,
Collation
xlvi, 878 p. 24 cm.
Language
English
Classification
23 ARM and
ISBN/ISSN
978-90-8722-088-4
Edition
-
Subject(s)
Special Topics of Transfer Pricing