Abstract
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.
Original language | English |
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Pages (from-to) | 497-505 |
Number of pages | 9 |
Journal | Bulletin for International Taxation |
Volume | 67 |
Issue number | 9 |
Publication status | Published - 1 Jan 2013 |
Externally published | Yes |