The Resource Corresponding adjustments in loss situations : economic double taxation a prerequisite?
Corresponding adjustments in loss situations : economic double taxation a prerequisite?
Resource Information
The item Corresponding adjustments in loss situations : economic double taxation a prerequisite? 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 Corresponding adjustments in loss situations : economic double taxation a prerequisite? 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
- The reallocation of income among related organizations engaged in international business transactions raises the problem of double taxation. Usually, relief from double taxation is provided through a corresponding adjustment within the mutual agreement procedure. This issue arises, however, whether the absence of economic double taxation where the reallocation is to a corporation in a loss situation preludes such relief, or whether alternative bilateral or unilateral measures may be applicable
- Label
- Corresponding adjustments in loss situations : economic double taxation a prerequisite?
- Title
- Corresponding adjustments in loss situations : economic double taxation a prerequisite?
- Summary
- The reallocation of income among related organizations engaged in international business transactions raises the problem of double taxation. Usually, relief from double taxation is provided through a corresponding adjustment within the mutual agreement procedure. This issue arises, however, whether the absence of economic double taxation where the reallocation is to a corporation in a loss situation preludes such relief, or whether alternative bilateral or unilateral measures may be applicable
- Citation source
- In: European taxation. - Amsterdam. - Vol. 25 (1985),
- http://library.link/vocab/creatorName
- Jacob, F
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- corresponding adjustment
- transfer pricing adjustment
- double taxation relief
- Label
- Corresponding adjustments in loss situations : economic double taxation a prerequisite?
- Label
- Corresponding adjustments in loss situations : economic double taxation a prerequisite?
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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/Corresponding-adjustments-in-loss-situations-/2ZrgPkNydsQ/" 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/Corresponding-adjustments-in-loss-situations-/2ZrgPkNydsQ/">Corresponding adjustments in loss situations : economic double taxation a prerequisite?</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/Corresponding-adjustments-in-loss-situations-/2ZrgPkNydsQ/" 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/Corresponding-adjustments-in-loss-situations-/2ZrgPkNydsQ/">Corresponding adjustments in loss situations : economic double taxation a prerequisite?</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>
