The Resource PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
Resource Information
The item PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The State Administration of Taxation (SAT) of the People' s Republic of China recently submitted a paper (SAT Paper) in furtherance of the continuing work on transfer pricing conducted by the United Nations Committee of Experts on International Cooperation in Tax Matters. The paper is short - less than seven full pages - but its content is notable both for the influence the SAT's views may have on the UN's further work on intra-group service fee issues, and for the insights it gives into positions the SAT may assert with respect to intra-group service fees that multinational enterprises may seek to charge to PRC affiliates
- Language
- eng
- Label
- PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
- Title
- PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
- Language
- eng
- Summary
- The State Administration of Taxation (SAT) of the People' s Republic of China recently submitted a paper (SAT Paper) in furtherance of the continuing work on transfer pricing conducted by the United Nations Committee of Experts on International Cooperation in Tax Matters. The paper is short - less than seven full pages - but its content is notable both for the influence the SAT's views may have on the UN's further work on intra-group service fee issues, and for the insights it gives into positions the SAT may assert with respect to intra-group service fees that multinational enterprises may seek to charge to PRC affiliates
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 43 (2014),
- http://library.link/vocab/creatorName
- Sprague, G.D
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- intra-group services
- service fee
- transfer pricing
- benefit test
- Label
- PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
- Label
- PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/PRC-views-on-intra-group-service-fees-make-for/quvtwmvQTXY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/PRC-views-on-intra-group-service-fees-make-for/quvtwmvQTXY/">PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/PRC-views-on-intra-group-service-fees-make-for/quvtwmvQTXY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/PRC-views-on-intra-group-service-fees-make-for/quvtwmvQTXY/">PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
