The Resource Failure to demand payment of interest and its transfer pricing implications

Failure to demand payment of interest and its transfer pricing implications

Label
Failure to demand payment of interest and its transfer pricing implications
Title
Failure to demand payment of interest and its transfer pricing implications
Creator
Subject
Language
eng
Summary
Polish courts have recently held that transfer pricing provisions may apply in the case where the arm's length contractual stipulations were executed in a way departing from the arm's length standard. They also claimed that hypothetical transactions that would have taken place if transactions between associated enterprises had been at arm's length, should have been considered in evaluating whether transfer pricing provisions were applicable
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
  • Lasiński-Sulecki, K
  • Morawski, W
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany loan
  • arm's length principle
  • case law
Label
Failure to demand payment of interest and its transfer pricing implications
Instantiates
Publication
Label
Failure to demand payment of interest and its transfer pricing implications
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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