The Resource Arm's length dealings

Arm's length dealings

Label
Arm's length dealings
Title
Arm's length dealings
Creator
Subject
Summary
In a recent case, a Dutch Court had to determine whether a shifting of profits had occurred where a Dutch parent corporation contractually agreed to pay an Irish subsidiary a fixed sum per staff member per month and where the subsidiary undertook to work exclusively for the Dutch parent corporation
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
http://library.link/vocab/creatorName
Comello, W.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • profit shifting
  • arm's length principle
  • cost plus method
Label
Arm's length dealings
Publication

Library Locations

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