Tag: Transfer of something of value

TPG2022 Chapter IX paragraph 9.77

/ Business restructuring, Compensation for termination or renegotiation, Distribution contract, OECD Transfer Pricing Guidelines (2022), Termination, TPG2022 Chapter IX: Transfer Pricing Aspects of Business Restructurings, Transfer of something of value
When the termination or renegotiation of existing arrangements involves the transfer of something of value (e.g. the termination of a distribution contract is sometimes accompanied by a transfer of intangibles), the guidance at Section E applies to the transfer of something of value, and this section considers whether further compensation may be warranted for any detriments suffered ... Read more

TPG2017 Chapter IX paragraph 9.77

/ Business restructuring, Compensation for termination or renegotiation, Distribution contract, OECD Transfer Pricing Guidelines (2017), Termination, Transfer of something of value
When the termination or renegotiation of existing arrangements involves the transfer of something of value (e.g. the termination of a distribution contract is sometimes accompanied by a transfer of intangibles), the guidance at Section E applies to the transfer of something of value, and this section considers whether further compensation may be warranted for any detriments suffered ... Read more