TP or not TP: Examining the applicability of the arm's length principle to inter-company equity financing transactions

D. Sanghavi, C. J. Schmidt

Research output: Contribution to journalArticleAcademic

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 languageEnglish
Pages (from-to)497-505
Number of pages9
JournalBulletin for International Taxation
Volume67
Issue number9
Publication statusPublished - 1 Jan 2013

Cite this

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title = "TP or not TP: Examining the applicability of the arm's length principle to inter-company equity financing transactions",
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.",
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TP or not TP: Examining the applicability of the arm's length principle to inter-company equity financing transactions. / Sanghavi, D.; Schmidt, C. J.

In: Bulletin for International Taxation, Vol. 67, No. 9, 01.01.2013, p. 497-505.

Research output: Contribution to journalArticleAcademic

TY - JOUR

T1 - TP or not TP: Examining the applicability of the arm's length principle to inter-company equity financing transactions

AU - Sanghavi, D.

AU - Schmidt, C. J.

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N2 - 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.

AB - 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.

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VL - 67

SP - 497

EP - 505

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

SN - 1819-5490

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