The Resource Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
Resource Information
The item Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration 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 Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration 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
- In the first part of this contribution the author questions in general the value of transactional based transfer pricing rules. Thereafter he discusses the main Belgian domestic and international rules on income (re)allocation and the procedure to resolve disputes arising from these rules. In the second part the author discusses the Belgian vehicles which are taxed on a lump-sum basis such as coordination, distribution and service centres and how these entities might settle transfer pricing adjustments and reallocation disputes. Particular attention is given to the application of the European Arbitration Convention
- Label
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
- Title
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
- Summary
- In the first part of this contribution the author questions in general the value of transactional based transfer pricing rules. Thereafter he discusses the main Belgian domestic and international rules on income (re)allocation and the procedure to resolve disputes arising from these rules. In the second part the author discusses the Belgian vehicles which are taxed on a lump-sum basis such as coordination, distribution and service centres and how these entities might settle transfer pricing adjustments and reallocation disputes. Particular attention is given to the application of the European Arbitration Convention
- Citation source
- In: Intertax. - Deventer. - Vol. 24 (1996),
- http://library.link/vocab/creatorName
- Hinnekens, L
- Language note
- English
- http://library.link/vocab/subjectName
-
- arm's length principle
- arbitration
- coordination centre
- transfer pricing
- distribution centre
- Label
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
- Label
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
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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/Belgian-co-ordination-distribution-and-special/LfDoauRj2cU/" 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/Belgian-co-ordination-distribution-and-special/LfDoauRj2cU/">Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration</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>
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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/Belgian-co-ordination-distribution-and-special/LfDoauRj2cU/" 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/Belgian-co-ordination-distribution-and-special/LfDoauRj2cU/">Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration</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>
