The Resource Comparative survey of the treatment of shareholder costs

Comparative survey of the treatment of shareholder costs

Label
Comparative survey of the treatment of shareholder costs
Title
Comparative survey of the treatment of shareholder costs
Creator
Subject
Summary
Part of a comparative survey on the deductibility of head office costs in France, Germany, Luxembourg, Netherlands, Italy, Spain, Sweden and the United Kingdom. In most countries there is no clear legislation on this issue, and the deductibility of costs charged to the subsidiary mainly depends on whether that company can show that it has enjoyed a benefit from the activities of the head office
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 4 (1997),
http://library.link/vocab/creatorName
Schaffner, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • head office expenses
  • intra-group services
  • deductions
Label
Comparative survey of the treatment of shareholder costs
Instantiates
Publication
Label
Comparative survey of the treatment of shareholder costs
Publication

Library Locations

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