The Resource Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement

Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement

Label
Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement
Title
Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement
Creator
Subject
Language
eng
Summary
The author considers recent guidance from the Hungarian tax authorities on the application of transfer pricing adjustments to intercompany transactions subsequent to a change in status as related parties
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
Gódor, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • transfer pricing adjustment
  • associated enterprises
Label
Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement
Instantiates
Publication
Label
Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement
Publication

Library Locations

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      52.3736660 4.9336932
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