International - The Object of Art. 9(1) of the OECD Model Convention: Commercial or Financial Relations
- Country:
- International
- Author:
- J. Wittendorff
- Issue:
- International Transfer Pricing Journal, 2010 (Volume 17), No 3
- Published:
- 19 April 2010
This article examines two dimensions of the concept of a controlled transaction under Art. 9(1) of the OECD Model. The first part is an examination of the basic object qualification under Art. 9(1), treaty-based limits on the object qualification and the OECD position. Second, the delimitation of the controlled transaction for purpose of the arm’s length test under Art. 9(1) is examined.