The Resource Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic
Resource Information
The item Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic 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 Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic 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
- 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
- Language
- eng
- Label
- Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic
- Title
- Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic
- 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
- Blažejová, Z
- 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 : Slovak Republic
- Label
- Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic
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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/Financing--a-global-survey-of-thin/Okxgf_RyQMo/" 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/Financing--a-global-survey-of-thin/Okxgf_RyQMo/">Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic</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/Financing--a-global-survey-of-thin/Okxgf_RyQMo/" 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/Financing--a-global-survey-of-thin/Okxgf_RyQMo/">Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Slovak Republic</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>
