Abstract

http://ssrn.com/abstract=1710945
 
 

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Reflections on Business Profits and the Arm’s-Length Principle


Richard J. Vann


University of Sydney - Faculty of Law; Centre for International Finance and Regulation (CIFR)

November 17, 2010

THE TAXATION OF BUSINESS PROFITS UNDER TAX TREATIES, pp. 133-169, B.J. Arnold, J. Sasseville, E.M. Zolt, eds., Canadian Tax Foundation, 2003
Sydney Law School Research Paper No. 10/127

Abstract:     
This paper considers the structure of the transfer pricing rules in tax treaties and their modern development in the Transfer Pricing Guidelines. It discusses how tax structuring and restructuring relying on the guidelines occurred to reduce residence and source taxation and commences an analysis of the fault lines in the transfer pricing rules in order to consider possible changes to the approach to transfer pricing.

Number of Pages in PDF File: 38

Keywords: Business Restructures, Corporate Taxation, Double Taxation, International Taxation, Permanent Establishment, Residence, Transfer Pricing, Tax Treaties

JEL Classification: K10, K30, K33, K34

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Date posted: November 19, 2010  

Suggested Citation

Vann, Richard J., Reflections on Business Profits and the Arm’s-Length Principle (November 17, 2010). THE TAXATION OF BUSINESS PROFITS UNDER TAX TREATIES, pp. 133-169, B.J. Arnold, J. Sasseville, E.M. Zolt, eds., Canadian Tax Foundation, 2003; Sydney Law School Research Paper No. 10/127. Available at SSRN: http://ssrn.com/abstract=1710945

Contact Information

Richard J. Vann (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law Building, F10
The University of Sydney
Camperdown, NSW 2006
Australia
+61 2 9351 0206 (Phone)
+ 61 2 9351 0200 (Fax)
HOME PAGE: http://www.law.usyd.edu.au/about/staff/RichardVann/index.shtml
Centre for International Finance and Regulation (CIFR) ( email )
Level 7, UNSW CBD Campus
1 O'Connell Street
Sydney, NSW 2000
Australia

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