The Resource BEAT's impact on transfer pricing alternative dispute resolution

BEAT's impact on transfer pricing alternative dispute resolution

Label
BEAT's impact on transfer pricing alternative dispute resolution
Title
BEAT's impact on transfer pricing alternative dispute resolution
Creator
Subject
Language
eng
Summary
This article discusses the new base erosion and anti-abuse tax (BEAT), which focuses on cross-border related party payments, bringing groups with international operations and transfer pricing arrangements into its sights. The authors examine the options for groups bound by now-unfavourable advance pricing agreements (APAs) with the U.S. and for other taxpayers subject to tax treaties with mutual agreement procedure (MAP) articles
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 4 ; 3 p
http://library.link/vocab/creatorName
  • Martin, M.R
  • Foley, S.F
  • Bettge, T
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • base erosion
  • anti-avoidance
  • transfer pricing
  • alternative dispute resolution
  • APA
  • MAP
Label
BEAT's impact on transfer pricing alternative dispute resolution
Instantiates
Publication
Label
BEAT's impact on transfer pricing alternative dispute resolution
Publication

Library Locations

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