In this article, the authors examine the dynamics of inter-company equity financing transactions and conclude that the arm’ s length principle should be applied to such transactions even if they do not result in immediate profits or losses.
|Number of pages||9|
|Journal||Bulletin for International Taxation|
|Publication status||Published - 1 Jan 2013|
Sanghavi, D., & Schmidt, C. J. (2013). TP or not TP: Examining the applicability of the arm's length principle to inter-company equity financing transactions. Bulletin for International Taxation, 67(9), 497-505.