The Resource Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia

Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia

Label
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia
Title
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia
Creator
Subject
Language
eng
Summary
Part of a comparative survey providing a detailed overview of the tax treatment of financial income and expenses as well as the thin capitalization and transfer pricing rules and practices in 35 selected countries. Each article in the survey has been contributed by a member firm of the KPMG network and covers a specific country providing details regarding: - the tax treatment of interest (deductibility, year of accrual and withholding tax); - thin capitalization and earnings stripping legislation (applicability, principles and impact of transfer pricing legislation); and - the transfer pricing rules applicable to interest rates
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 15 (2008),
http://library.link/vocab/creatorName
Austwick, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • financing
  • transfer pricing
  • thin capitalization
Label
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia
Instantiates
Publication
Label
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Estonia
Publication

Library Locations

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      52.37366609999999 4.9336932
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