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 Sanghavi

Dhruv Sanghavi

affiliation not provided to SSRN

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

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 Sanghavi (Contact Author)

affiliation not provided to SSRN

Christian Schmidt

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

Heidelberg
Germany

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
42
Abstract Views
308
PlumX Metrics