The Resource Application of set-offs in transfer pricing disputes : Canada
Application of set-offs in transfer pricing disputes : Canada
Resource Information
The item Application of set-offs in transfer pricing disputes : Canada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Application of set-offs in transfer pricing disputes : Canada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Part of "Comparative survey : application of set-offs in transfer pricing disputes". The purpose of the survey is to clarify for several countries whether an appeal on the existence of unintentional set-offs may be a successful tool for trying to resolve transfer pricing disputes. It may be, however, that tax authorities are reluctant to accept unintentional or at least undisclosed set-offs in order to avoid that taxpayers develop a strategy of building up undisclosed set-offs that may be of use in cases of transfer pricing disputes. A possible argument for the tax authorities could be that third parties would not allow each other undisclosed and/or unintentional set-offs. This part deals with the relevant factors under Canadian set-offs and transfer pricing law
- Language
- eng
- Label
- Application of set-offs in transfer pricing disputes : Canada
- Title
- Application of set-offs in transfer pricing disputes : Canada
- Language
- eng
- Summary
- Part of "Comparative survey : application of set-offs in transfer pricing disputes". The purpose of the survey is to clarify for several countries whether an appeal on the existence of unintentional set-offs may be a successful tool for trying to resolve transfer pricing disputes. It may be, however, that tax authorities are reluctant to accept unintentional or at least undisclosed set-offs in order to avoid that taxpayers develop a strategy of building up undisclosed set-offs that may be of use in cases of transfer pricing disputes. A possible argument for the tax authorities could be that third parties would not allow each other undisclosed and/or unintentional set-offs. This part deals with the relevant factors under Canadian set-offs and transfer pricing law
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 10 (2003),
- http://library.link/vocab/creatorName
- Boidman, N
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- set-off
- transfer pricing
- Label
- Application of set-offs in transfer pricing disputes : Canada
- Label
- Application of set-offs in transfer pricing disputes : Canada
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Application-of-set-offs-in-transfer-pricing/R8IBAAyoqR4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Application-of-set-offs-in-transfer-pricing/R8IBAAyoqR4/">Application of set-offs in transfer pricing disputes : Canada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
