Taxation of Intercompany Transactions in Selected Countries in Europe and the U. S. A.

Taxation of Intercompany Transactions in Selected Countries in Europe and the U. S. A. PDF Author: Peat, Marwick, Mitchell & Co
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 130

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Book Description
This book provides concise details of various tax aspects of intercompany transactions in several countries (Austria, Belgium, Denmark, France, Germany, Ireland, Italy, Netherlands, Norway, Spain, Switzerland, UK and USA).

Taxation of Intercompany Transactions in Selected Countries in Europe and the U. S. A.

Taxation of Intercompany Transactions in Selected Countries in Europe and the U. S. A. PDF Author: Peat, Marwick, Mitchell & Co
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 130

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Book Description
This book provides concise details of various tax aspects of intercompany transactions in several countries (Austria, Belgium, Denmark, France, Germany, Ireland, Italy, Netherlands, Norway, Spain, Switzerland, UK and USA).

The Operation and Effect of the Domestic International Sales Corporation Legislation ... Annual Report

The Operation and Effect of the Domestic International Sales Corporation Legislation ... Annual Report PDF Author: United States. Dept. of the Treasury
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 460

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Book Description


International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income

International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income PDF Author: Elisabeth A. Owens
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 768

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Book Description


Bulletin for International Fiscal Documentation

Bulletin for International Fiscal Documentation PDF Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 792

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Book Description


Annual Report on the Operation and Effect of the Domestic International Sales Corporation Legislation

Annual Report on the Operation and Effect of the Domestic International Sales Corporation Legislation PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 84

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Book Description


Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report

Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report PDF Author: OCDE,
Publisher: OCDE
ISBN: 9789264241466
Category : International business enterprises
Languages : en
Pages : 70

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Book Description
This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports

Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91

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Book Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

Taxation

Taxation PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 794

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Book Description


OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264265120
Category :
Languages : en
Pages : 612

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Book Description
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Key to Economic Science and Managerial Sciences

Key to Economic Science and Managerial Sciences PDF Author:
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 374

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Book Description