The Resource Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle

Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle

Label
Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle
Title
Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle
Creator
Subject
Language
eng
Summary
A Dutch court ruled against a company that shifted income from suppliers' purchase discounts to a Belgian procurement centre. According to the authors the decision may effect how Dutch courts apply the arm's length principle, view benchmark studies, and decide who has the burden of proof
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 12 (2003),
http://library.link/vocab/creatorName
  • Kamphuis, E
  • Haan, P.M. de
Language note
English
http://library.link/vocab/subjectName
  • case law
  • burden of proof
  • coordination centre
  • arm's length principle
Label
Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle
Instantiates
Publication
Label
Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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