The Resource Interest-free loans and intercompany pricing : Canada

Interest-free loans and intercompany pricing : Canada

Label
Interest-free loans and intercompany pricing : Canada
Title
Interest-free loans and intercompany pricing : Canada
Creator
Subject
Summary
Part of a comparative study which is designed to provide guidance as to the specific circumstances in which, in the different countries in the survey, an interest-free loan would be acceptable (i.e. in compliance with the arm's length principle). The issue is of importance for the lender's country of residence. However, loans with a zero rate of interest may present special withholding tax issues in the country of the borrower. Therefore, the subject matter is analysed both with regard to the country of the lender and the country of the borrower
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 1 (1993),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intercompany loan
  • transfer pricing
Label
Interest-free loans and intercompany pricing : Canada
Instantiates
Publication
Label
Interest-free loans and intercompany pricing : Canada
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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