Transfer pricing aspects of intra-group financing
Dissertation, Wien, Wirtschaftsuniversität
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer
2016
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| Schriftenreihe: | EUCOTAX series on European taxation
47 |
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Tag hinzufügen | Zusammenfassung: | Dissertation, Wien, Wirtschaftsuniversität eng: Determining the arms length nature of intra-group financial transactions under transfer pricing rules is one of the most difficult tasks taxpayers and tax administrations around the world have to face nowadays. Indeed, in the past years, the number of controversies between tax-payers and tax authorities around the world on issues related to „transfer pricing and intragroup financing” has considerably increased. The scope of this thesis is to present the relevant issues related to the current assessment of the arms length nature of intra-group financial transactions (with specific focus on loans, financial guarantees, and cash pooling) and to analyse a new possible approach to these issues. The ultimate goal is to find out, within the principles shared in the theories of corporate finance (including rationales used by credit rating agencies), new methodologies that can be implemented in practice in order to make intra-group financing more compliant with the generally accepted OECD arms length principle. (authors abstract) |
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| Beschreibung: | 304 Seiten |
| ISBN: | 9789041167323 |