The Resource New U.S. Regulations - a question of benefits

New U.S. Regulations - a question of benefits

Label
New U.S. Regulations - a question of benefits
Title
New U.S. Regulations - a question of benefits
Creator
Subject
Language
eng
Summary
This article compares the new U.S. temporary regulations specifically relating to intercompany services with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the transfer pricing decree issued by the Dutch State Secretary of Finance on 21 August 21 2004, including the benefit test, non-chargeable acitivities, chargeable activities, transfer pricing methods, services cost method, other transfer pricing methods, stock based compensation, actual arrangement for charging for intra-group services, shared services arrangements, co-ordination with other transfer pricing rules, and contingent payment contractual terms
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
  • Hartog, R. den
  • Jie-A-Joen, C
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • intercompany services
Label
New U.S. Regulations - a question of benefits
Instantiates
Publication
Label
New U.S. Regulations - a question of benefits
Publication

Library Locations

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