Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Transfer Pricing and Business Restructurings: Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in the 2010 Report on the Attribution of Profits to Permanent Establishments. German law on transfer pricing provisions will also be examined to see whether domestic provisions could make a good example in allocating risks, as a supplement to the guidance from the OECD.

Issues Notes 1 has been subject for a debate as to how it should be interpreted and whether the provisions laid down in the document provide the tax authorities of contracting states too much room for subjectivity in determining whether risk allocation scenarios as set up by associated enterprises have economic substance. It has also been argued that Issues Notes 1 is an attempt by the OECD to align risk allocation under Article 9 of the OECD Model Convention with the authorized OECD approach, applicable to permanent establishments, because risk allocation under Article 7 is conducted by applying the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations by analogy. There are however crucial differences between associated enterprises and permanent establishments which makes this impossible.

The guidance under Issues Notes 1 is insufficient, why the OECD should seek to further clarify the concepts regarding business restructurings. The German way of implementing domestic provisions is incompatible with the provisions of the OECD and Article 9 and therefore violates most of its tax treaties.

Place, publisher, year, edition, pages
2010. , 67 p.
Keyword [en]
transfer pricing, business restructuring, risk allocation, Issues Notes 1
National Category
Law
Identifiers
URN: urn:nbn:se:hj:diva-14020OAI: oai:DiVA.org:hj-14020DiVA: diva2:380358
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-01-14 Created: 2010-12-21 Last updated: 2011-01-14Bibliographically approved

Open Access in DiVA

fulltext(753 kB)539 downloads
File information
File name FULLTEXT01.pdfFile size 753 kBChecksum SHA-512
cbb742a23778fe430417b79fdcdac6ac38c21aff7d934e807755f041ce2f11e033c81e8467b4febf05fba75abf494c84db1a29438c5b77f6ed2a1dcb035976d8
Type fulltextMimetype application/pdf

By organisation
JIBS, Commercial Law
Law

Search outside of DiVA

GoogleGoogle Scholar
Total: 539 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 583 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf