The Resource Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points

Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points

Label
Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points
Title
Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points
Creator
Subject
Language
eng
Summary
The issue of management fees for intra-group services has attracted much attention recently, with updates to the OECD Transfer Pricing Guidelines and the publication of the base erosion and profit shifting (BEPS) actions. This article examines the issue from a pan-Baltic States perspective, assessing action taken by the respective tax authorities
Citation source
In: Tax planning international : European tax service. - London. - Vol. 17 (2015),
http://library.link/vocab/creatorName
  • Sarghi, P
  • Novikovas, M
  • Lehtis, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • management fee
  • BEPS Action Plan
  • intra-group services
  • transfer pricing
  • arm's length principle
Label
Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points
Instantiates
Publication
Label
Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points
Publication

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