The Resource Draft Ministry of Finance decree on the transfer of business functions abroad

Draft Ministry of Finance decree on the transfer of business functions abroad

Label
Draft Ministry of Finance decree on the transfer of business functions abroad
Title
Draft Ministry of Finance decree on the transfer of business functions abroad
Creator
Subject
Language
eng
Summary
A new provision of the Foreign Tax Act contains special rules for how to comply with the arm's length principle with regard to the transfer of business functions abroad. Regulations related to this amending provision have been issued by the Ministry of Finance, followed by a clarifying draft decree. This article provides an overview of the draft decree, as well as a discussion of some of the more important issues which first appear in the draft decree
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
http://library.link/vocab/creatorName
  • Dehnen, P.H
  • Junghans, S
  • Rhines, R.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • reorganization
  • functional analysis
Label
Draft Ministry of Finance decree on the transfer of business functions abroad
Instantiates
Publication
Label
Draft Ministry of Finance decree on the transfer of business functions abroad
Publication

Library Locations

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      52.37366609999999 4.9336932
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