The Resource Enhanced efforts against perceived no-tax corporations

Enhanced efforts against perceived no-tax corporations

Label
Enhanced efforts against perceived no-tax corporations
Title
Enhanced efforts against perceived no-tax corporations
Creator
Subject
Language
eng
Summary
The author considers a recently enacted Danish law that imposes restrictions on the tax loss carry-forward regime; a mandatory accountant's certificate for certain companies; penalties for insufficient transfer pricing documentation; joint and several liabilities for certain corporate income taxes and withholding taxes; transparency as regards corporate tax payments; and amendments to domestic principles for the allocation of income to a permanent establishment
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
http://library.link/vocab/creatorName
Nørgaard Laursen, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • losses
  • carry-over
  • transfer pricing
  • documentation requirements
  • penalties
  • joint and several liability
  • tax transparency
  • PE
  • allocation of income
Label
Enhanced efforts against perceived no-tax corporations
Instantiates
Publication
Label
Enhanced efforts against perceived no-tax corporations
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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