The Resource Cash pooling arrangements - a Romanian tax perspective

Cash pooling arrangements - a Romanian tax perspective

Label
Cash pooling arrangements - a Romanian tax perspective
Title
Cash pooling arrangements - a Romanian tax perspective
Creator
Subject
Language
  • eng
  • eng
Summary
This article highlights the direct tax implications that arise at the level of a Romanian tax resident company participating in a cash pooling arrangement. The article also outlines the steps that attention should be given to when assessing such tax implications. As the possible direct tax consequences depend on the type of arrangement, the author highlights the importance of classifying the cash pooling arrangement
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Cotrut, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cash pooling
  • transfer pricing
  • corporate income tax
  • withholding tax
  • beneficial ownership
  • case law
Label
Cash pooling arrangements - a Romanian tax perspective
Instantiates
Publication
Note
20121112
Other control number
et101203.pdf
Label
Cash pooling arrangements - a Romanian tax perspective
Publication
Note
20121112
Other control number
et101203.pdf

Library Locations

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