TP or Not TP: Examining the Applicability of the Arm’s Length Principle to Inter-Company Equity Financing Transactions
BULLETIN FOR INTERNATIONAL TAXATION SEPTEMBER 2013
9 Pages Posted: 24 Apr 2015 Last revised: 13 Oct 2015
Date Written: 2013
Abstract
This article examines the dynamics of inter-company equity financing transactions and whether or not the arm’s length principle should be applied to them even if they do not result in immediate profits or losses.
Keywords: transfer pricing, arm's length principle, tax treaties, inter-company financing, Shell
Suggested Citation: Suggested Citation
Janssen-Sanghavi, Dhruv and Schmidt, Christian, TP or Not TP: Examining the Applicability of the Arm’s Length Principle to Inter-Company Equity Financing Transactions (2013). BULLETIN FOR INTERNATIONAL TAXATION SEPTEMBER 2013, Available at SSRN: https://ssrn.com/abstract=2598116
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