The Resource Abstaining from a controlled transaction : forgone profits and the arm's-length principle

Abstaining from a controlled transaction : forgone profits and the arm's-length principle

Label
Abstaining from a controlled transaction : forgone profits and the arm's-length principle
Title
Abstaining from a controlled transaction : forgone profits and the arm's-length principle
Creator
Subject
Language
eng
Summary
This article explores a ruling by the Higher Court of Amsterdam - now on appeal before the Dutch Supreme Court - that abstaining from entering into a transaction without proper business reasons was enough to reallocate profit
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),
http://library.link/vocab/creatorName
  • Damsma, B.W.A.M
  • Jie-A-Joen, C
  • Verhoosel, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • controlled transaction
  • arm's length principle
Label
Abstaining from a controlled transaction : forgone profits and the arm's-length principle
Instantiates
Publication
Label
Abstaining from a controlled transaction : forgone profits and the arm's-length principle
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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