The Resource Solving double taxation outside the realm of a mutual agreement procedure

Solving double taxation outside the realm of a mutual agreement procedure

Label
Solving double taxation outside the realm of a mutual agreement procedure
Title
Solving double taxation outside the realm of a mutual agreement procedure
Creator
Subject
Language
eng
Summary
As transfer pricing adjustments are expected to increase, so will be mutual agreement procedure requests in order to remedy the resulting double taxation. To forego the downsides of this procedure, this article suggests that a MAP should be preceded by an attempt to obtain an unilateral corresponding adjustment. In the Netherlands, such an instrument is available and is called a pre-emptive MAP request
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 2 ; p. 114-117
http://library.link/vocab/creatorName
Vroemen, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • corresponding adjustment
  • double taxation
  • dispute resolution
  • MAP
Label
Solving double taxation outside the realm of a mutual agreement procedure
Instantiates
Publication
Label
Solving double taxation outside the realm of a mutual agreement procedure
Publication

Library Locations

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