TP or Not TP: Examining the Applicability of the Arm’s Length Principle to Inter-Company Equity Financing Transactions

Journal
India; International
Bulletin for International Taxation 2013 (Volume 67), No. 9
In this article, the authors examine 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.