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

See all articles by Dhruv Janssen-Sanghavi

Dhruv Janssen-Sanghavi

Maastricht University, Faculty of Law

Christian Schmidt

Heidelberg University - Institute for Finance and Tax Law

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

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

Dhruv Janssen-Sanghavi (Contact Author)

Maastricht University, Faculty of Law ( email )

P.O. Box 616
Maastricht, 6200
Netherlands

Christian Schmidt

Heidelberg University - Institute for Finance and Tax Law ( email )

Heidelberg
Germany

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