The Resource Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision

Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision

Label
Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision
Title
Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision
Creator
Subject
Language
eng
Summary
A recent decision of the Federal Tax Court considered the tax treatment of payments made for services rendered by a Dutch company to its German affiliate. The authors analyse the case and its practical implications for taxpayers
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
  • Ditz, X
  • Schneider, M. (Markus)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • intra-group services
  • arm's length principle
Label
Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision
Instantiates
Publication
Label
Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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