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

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

Label
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : introduction
Title
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : introduction
Creator
Subject
Language
eng
Summary
This comparative survey provides 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 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
  • Lund, H
  • Korsgaard, C.M
  • Albertsen, M
Geographic coverage
International
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 : introduction
Instantiates
Publication
Label
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : introduction
Publication

Library Locations

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