Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring
This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. Thi...
| Main Author: | |
|---|---|
| Format: | Others |
| Language: | English |
| Published: |
Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2012
|
| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19074 |