The Resource Corresponding adjustments in loss situations : economic double taxation a prerequisite?

Corresponding adjustments in loss situations : economic double taxation a prerequisite?

Label
Corresponding adjustments in loss situations : economic double taxation a prerequisite?
Title
Corresponding adjustments in loss situations : economic double taxation a prerequisite?
Creator
Subject
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?
Instantiates
Publication
Label
Corresponding adjustments in loss situations : economic double taxation a prerequisite?
Publication

Library Locations

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