The Resource Sweden and beyond: intercompany interest rates scrutinized
Sweden and beyond: intercompany interest rates scrutinized
Resource Information
The item Sweden and beyond: intercompany interest rates scrutinized 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 Sweden and beyond: intercompany interest rates scrutinized 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
- Discussion of two Swedish tax cases (2007 and 2009), in which was decided that intercompany interest rates paid by Swedish affiliates to related-party lenders were in excess of arm's length prices. The author discusses both cases in terms of the economics of market interest rates and the need to document the arm's length nature of intercompany loan policies
- Language
- eng
- Label
- Sweden and beyond: intercompany interest rates scrutinized
- Title
- Sweden and beyond: intercompany interest rates scrutinized
- Language
- eng
- Summary
- Discussion of two Swedish tax cases (2007 and 2009), in which was decided that intercompany interest rates paid by Swedish affiliates to related-party lenders were in excess of arm's length prices. The author discusses both cases in terms of the economics of market interest rates and the need to document the arm's length nature of intercompany loan policies
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 18 (2009),
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- transfer pricing
- interest
- intercompany loan
- Label
- Sweden and beyond: intercompany interest rates scrutinized
- Label
- Sweden and beyond: intercompany interest rates scrutinized
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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/Sweden-and-beyond-intercompany-interest-rates/GKyl5h3kyWA/" 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/Sweden-and-beyond-intercompany-interest-rates/GKyl5h3kyWA/">Sweden and beyond: intercompany interest rates scrutinized</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/Sweden-and-beyond-intercompany-interest-rates/GKyl5h3kyWA/" 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/Sweden-and-beyond-intercompany-interest-rates/GKyl5h3kyWA/">Sweden and beyond: intercompany interest rates scrutinized</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>
