The Resource Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk

Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk

Label
Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
Title
Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
Creator
Subject
Language
eng
Summary
This article examines a Dutch court decision upholding a transfer pricing adjustment for management service fees in which the Dutch affiliate of a UK parent failed to demonstrate its function and risk were limited in the investment management services it provided to a related party in the Philippines
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 14 (2006),
http://library.link/vocab/creatorName
  • Oosterhoff, D
  • Haan, P.M. de
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • documentation requirements
  • entity classification
  • transfer pricing adjustment
  • risk assessment
  • functional analysis
  • management fee
  • connected person
Label
Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
Instantiates
Publication
Label
Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
Publication

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      52.37366609999999 4.9336932
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