The Resource Ruling regarding default on intercompany loans : the reason for an income adjustment

Ruling regarding default on intercompany loans : the reason for an income adjustment

Label
Ruling regarding default on intercompany loans : the reason for an income adjustment
Title
Ruling regarding default on intercompany loans : the reason for an income adjustment
Creator
Subject
Language
  • eng
  • eng
Summary
The author considers a ruling by the Lower Administrative Court in Warsaw regarding a disputed tax assessment in connection with intercompany loans which had not been settled in accordance with the relevant internal loan agreements. The case is still subject to an appeal procedure, so the conclusions of the case may change due to Supreme Administrative Court's judgment
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
http://library.link/vocab/creatorName
Rzymkowska, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany loan
  • case law
Label
Ruling regarding default on intercompany loans : the reason for an income adjustment
Instantiates
Publication
Note
20120912
Other control number
itpj041211.pdf
Label
Ruling regarding default on intercompany loans : the reason for an income adjustment
Publication
Note
20120912
Other control number
itpj041211.pdf

Library Locations

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      52.3736660 4.9336932
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