The Resource BEAT and low-margin services : much ado about no markup

BEAT and low-margin services : much ado about no markup

Label
BEAT and low-margin services : much ado about no markup
Title
BEAT and low-margin services : much ado about no markup
Creator
Subject
Language
  • eng
  • eng
Summary
This article analyses the exclusion for certain service payments from the base erosion and anti-abuse tax (BEAT). The authors write that there appears to be some uncertainty as to the effect of a markup component on costs that would be excluded from the BEAT as services eligible for the services cost method under transfer pricing regulations
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 5 ; 3 p
http://library.link/vocab/creatorName
  • Bates, S.R.A
  • McDonald, M
  • Vidano, T.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • base erosion
  • anti-avoidance
  • BEAT
  • transfer pricing
  • services cost method
Label
BEAT and low-margin services : much ado about no markup
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TAXMATRP/vol.27/5_BEAT.pdf
Publication
Note
20180316

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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