Transfer Pricing of Financial Guarantees: The Limits of Arm’s Length and a Practical Solution

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Zugriff auf Dokument

@article{91910b3f4a7e46b49be45ea09950cfe3,

title = "Transfer Pricing of Financial Guarantees: The Limits of Arm{\textquoteright}s Length and a Practical Solution",

keywords = "Financial guarantees, transfer pricing, arm{\textquoteright}s length principle, creditworthiness, implicit support",

author = "\{Barbosa Moura\}, \{Marcelo Henrique\} and Andrew Hickman",

year = "2023",

language = "English",

volume = "2023",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "1",

}

TY - JOUR

T1 - Transfer Pricing of Financial Guarantees: The Limits of Arm’s Length and a Practical Solution

AU - Barbosa Moura, Marcelo Henrique

AU - Hickman, Andrew

PY - 2023

Y1 - 2023

KW - Financial guarantees

KW - transfer pricing

KW - arm’s length principle

KW - creditworthiness

KW - implicit support

M3 - Journal article

SN - 0165-2826

VL - 2023

JO - Intertax

JF - Intertax

IS - 1

ER -