The Resource Intra-group services : issues, solutions and issues in solutions

Intra-group services : issues, solutions and issues in solutions

Label
Intra-group services : issues, solutions and issues in solutions
Title
Intra-group services : issues, solutions and issues in solutions
Creator
Subject
Language
eng
Summary
This article discusses the major issues faced by both taxpayers and tax authorities as regards intra-group service transactions, and analyses in detail the various simplification measures taken by tax administrations of various countries to resolve some of these issues for the taxpayers. The issues can be broadly classified as either the question whether intra-group services have indeed been provided, or, if that is the case, what should be the arm's length price or charge for such services
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016), no. 5 ; p. 393-412
http://library.link/vocab/creatorName
Biswas, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group services
  • arm's length principle
  • documentation requirements
  • safe harbour
Label
Intra-group services : issues, solutions and issues in solutions
Instantiates
Publication
Label
Intra-group services : issues, solutions and issues in solutions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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