The Resource Beyond MAP : alternatives and supplements to the U.S. competent authority process

Beyond MAP : alternatives and supplements to the U.S. competent authority process

Label
Beyond MAP : alternatives and supplements to the U.S. competent authority process
Title
Beyond MAP : alternatives and supplements to the U.S. competent authority process
Creator
Subject
Language
eng
Summary
This article, noting that competent authority assistance sometimes is unavailable - or inadequate on its own - as a way to eliminate double taxation, describes alternative routes for obtaining a measure of relief. It includes tables that model the tax effects of a U.S.-initiated adjustment and a foreign-initiated adjustment under three scenarios
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),
http://library.link/vocab/creatorName
  • Cole, R.T
  • Maher, D.J. (Jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • MAP
  • transfer pricing adjustment
  • corresponding adjustment
  • double taxation relief
Label
Beyond MAP : alternatives and supplements to the U.S. competent authority process
Instantiates
Publication
Label
Beyond MAP : alternatives and supplements to the U.S. competent authority process
Publication

Library Locations

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