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

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
Creator
Subject
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
Instantiates
Publication
Label
Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
Publication

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