The Resource Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties

Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties

Label
Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
Title
Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
Creator
Subject
Language
eng
Summary
The arm's length principle enforces a deduction of interest payments and royalties: a balanced allocation of the right to tax is the aim of the arm's length principle. Interest payments and royalties that are in conformity with the arm's length principle have to be accepted for deduction by the contracting states, so as to avoid double taxation. Non-deductibility of such payments, the author argues, is in breach of tax treaty law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Beiser, R
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • interest
  • royalties
  • deductions
Label
Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
Instantiates
Publication
Label
Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
Publication

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