Compartir
Applying the Arm's Length Principle to Intra-group Financial Transactions: A Reference Guide (en Inglés)
Danon, Robert ; Chand, Vikram ; Maisto, Guglielmo (Autor)
·
Kluwer Law International
· Tapa Dura
Applying the Arm's Length Principle to Intra-group Financial Transactions: A Reference Guide (en Inglés) - Danon, Robert ; Chand, Vikram ; Maisto, Guglielmo
$ 250.830
$ 418.050
Ahorras: $ 167.220
Elige la lista en la que quieres agregar tu producto o crea una nueva lista
✓ Producto agregado correctamente a la lista de deseos.
Ir a Mis Listas
Origen: Estados Unidos
(Costos de importación incluídos en el precio)
Se enviará desde nuestra bodega entre el
Lunes 27 de Mayo y el
Jueves 06 de Junio.
Lo recibirás en cualquier lugar de Chile entre 1 y 3 días hábiles luego del envío.
Reseña del libro "Applying the Arm's Length Principle to Intra-group Financial Transactions: A Reference Guide (en Inglés)"
It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm's Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants - and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance - the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; 'mezzanine' financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm's length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries' perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.
