The Resource Advance pricing agreements and thin capitalization

Advance pricing agreements and thin capitalization

Label
Advance pricing agreements and thin capitalization
Title
Advance pricing agreements and thin capitalization
Creator
Subject
Language
eng
Summary
On 27 April, Her Majesty's Revenue and Customs (HMRC) announced changes to the clearance process for companies seeking to apply the relevant treaty rate of withholding tax on interest, as well as an extension of the advance pricing agreement (APA) programme to cover thin capitalization. This article sets out the key changes and the main implications for taxpayers
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 14 (2007),
http://library.link/vocab/creatorName
  • Casley, A.J
  • Webb-Martin, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • thin capitalization
  • APA
Label
Advance pricing agreements and thin capitalization
Instantiates
Publication
Label
Advance pricing agreements and thin capitalization
Publication

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      52.37366609999999 4.9336932
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