The Resource EU Directive on exchange of information about advance rulings implemented in legislation
EU Directive on exchange of information about advance rulings implemented in legislation
Resource Information
The item EU Directive on exchange of information about advance rulings implemented in legislation 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 EU Directive on exchange of information about advance rulings implemented in legislation 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
- By an act of 21 December 2016, the Netherlands has implemented EU Directive 2015/2376/EU regarding the automatic exchange of information about rulings. The legislation has been in force since 1 January 2017. This article sets out the workings of this automatic exchange of information about rulings and the published experiences with it so far
- Language
- eng
- Label
- EU Directive on exchange of information about advance rulings implemented in legislation
- Title
- EU Directive on exchange of information about advance rulings implemented in legislation
- Language
- eng
- Summary
- By an act of 21 December 2016, the Netherlands has implemented EU Directive 2015/2376/EU regarding the automatic exchange of information about rulings. The legislation has been in force since 1 January 2017. This article sets out the workings of this automatic exchange of information about rulings and the published experiences with it so far
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 5 ; p. 399-401
- http://library.link/vocab/creatorName
- Betten, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- automatic exchange of information
- advance tax ruling
- APA
- transfer pricing
- Label
- EU Directive on exchange of information about advance rulings implemented in legislation
- Label
- EU Directive on exchange of information about advance rulings implemented in legislation
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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/EU-Directive-on-exchange-of-information-about/53tmKcp1q_4/" 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/EU-Directive-on-exchange-of-information-about/53tmKcp1q_4/">EU Directive on exchange of information about advance rulings implemented in legislation</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/EU-Directive-on-exchange-of-information-about/53tmKcp1q_4/" 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/EU-Directive-on-exchange-of-information-about/53tmKcp1q_4/">EU Directive on exchange of information about advance rulings implemented in legislation</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>
