The Resource Shifting of profits from and to foreign subsidiaries

Shifting of profits from and to foreign subsidiaries

Label
Shifting of profits from and to foreign subsidiaries
Title
Shifting of profits from and to foreign subsidiaries
Creator
Subject
Language
eng
Summary
International operations create the problem of allocation of profits between French and foreign operations and it is for this purpose that Article 57 of the French General Tax Code has been included in French tax legislation. This article essentially provides for a computation of taxable income on an arm's-length basis. The French tax administration has issued a ruling which implements Article 57, especially with respect to shifting of profits from and to French enterprises which control or are controlled by foreign enterprises. The author discusses and comments on the new ruling
Citation source
In: European taxation. - Amsterdam. - Vol. 13 (1973),
http://library.link/vocab/creatorName
Waardenburg, D.A. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • profit shifting
  • CFC
  • arm's length principle
Label
Shifting of profits from and to foreign subsidiaries
Instantiates
Publication
Label
Shifting of profits from and to foreign subsidiaries
Publication

Library Locations

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