Intra-group financial transactions and the arm's length principle : a comparative and normative analysis

A.J. van Herwaarden

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Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
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  • 13 jun. 2022
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  • Bestelcode 9789012408257
Proefschrift ter verkrijging van de graad van doctor aan de Rijksuniversiteit Groningen.
The transfer pricing of intra-group financial transactions is a topical issue in international tax law. This book presents an in-depth analysis of how the Organisation for Economic Co-operation and Development (OECD), the European Union and eighteen selected countries apply the arms length principle (ALP) to thin capitalization, intra-group loans, intra-group financial guarantees and intra-group cash pooling (comparative analysis). The book also analyzes how the ALP can best be applied to these intra-group financial transactions (normative analysis).

The comparative analysis provides a detailed classification of the elements which the OECD and the selected countries consider relevant in applying the ALP to intra-group financial transactions. Domestic source materials of the following countries are analyzed: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, India, Luxembourg, The Netherlands, New Zealand, Norway, Singapore, South Africa, Sweden, Switzerland and the United Kingdom. The comparative analysis considers case law and administrative guidance up to 1 January 2020, as well as the long-awaited and important OECD guidance on intra-group financial transactions published in 2020.

The normative analysis provides a conceptual analysis of the ALP in general and of the preferable application of the ALP to intra-group financial transactions. The analysis adds original ideas to the body of existing knowledge on how best to apply the ALP to intra-group financial transactions.

The book is of value to academics, the OECD, tax administrations, lawmakers, courts, multinational enterprises and their tax advisors.
Productdetails
Bestelcode9789012408257
ProducttypeBoek
Aantal pagina’s504
BestelvormLosse verkoop
Book TypeW-boek
Levertijdvoor 12.00 uur besteld, morgen verzonden.
BeschikbaarheidLeverbaar
Publication date (product detail)13 jun. 2022
NUR code826
EditorsProf.dr.mr. R.E.C.M. Niessen Prof.dr. O.C.R. Marres Prof.dr. A.J. van Doesum, Mr. J.W. van den Berge
AuthorsA.J. van Herwaarden
Edition2022