The Resource The fiscal treatment of head office costs and in particular shareholder/stewardship costs

The fiscal treatment of head office costs and in particular shareholder/stewardship costs

Label
The fiscal treatment of head office costs and in particular shareholder/stewardship costs
Title
The fiscal treatment of head office costs and in particular shareholder/stewardship costs
Creator
Subject
Summary
Part of a comparative survey on the deductibility of head office costs in France, Germany, Luxembourg, Netherlands, Italy, Spain, Sweden and the United Kingdom. In most countries there is no clear legislation on this issue, and the deductibility of costs charged to the subsidiary mainly depends on whether that company can show that it has enjoyed a benefit from the activities of the head office
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 4 (1997),
http://library.link/vocab/creatorName
Nus, D.J. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • head office expenses
  • intra-group services
  • deductions
Label
The fiscal treatment of head office costs and in particular shareholder/stewardship costs
Instantiates
Publication
Label
The fiscal treatment of head office costs and in particular shareholder/stewardship costs
Publication

Library Locations

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