The Substance Requirement in the OECD Transfer Pricing Guidelines: What Is the Substance of the Substance Requirement?

Journal
Monsenego, J. (Jérôme)
International
International Transfer Pricing Journal 2014 (Volume 21), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author investigates the content of the substance requirement in the OECD Guidelines. When relevant, it is compared to the substance requirement in the US transfer pricing regulations and other sources of international tax law, such as the OECD Model Tax Convention.