The Resource Transfer pricing of financial transactions, stuck between a rock and a hard place
Transfer pricing of financial transactions, stuck between a rock and a hard place
Resource Information
The item Transfer pricing of financial transactions, stuck between a rock and a hard place 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 Transfer pricing of financial transactions, stuck between a rock and a hard place 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
- The EU earnings stripping rules are expected to come into force by 1 January 2019, and multinationals will be faced with a fixed ratio rule that determines to what extent borrowing costs are deductible for tax purposes. Similar rules have already been introduced in the U.S. Also, as a result of the OECD Final Report on BEPS Action 4, more countries are expected to follow. The authors explore the impact of these new earnings stripping rules on taxpayers, and discuss the interplay of relevant developments with the transfer pricing aspects of financial transactions
- Language
- eng
- Label
- Transfer pricing of financial transactions, stuck between a rock and a hard place
- Title
- Transfer pricing of financial transactions, stuck between a rock and a hard place
- Language
- eng
- Summary
- The EU earnings stripping rules are expected to come into force by 1 January 2019, and multinationals will be faced with a fixed ratio rule that determines to what extent borrowing costs are deductible for tax purposes. Similar rules have already been introduced in the U.S. Also, as a result of the OECD Final Report on BEPS Action 4, more countries are expected to follow. The authors explore the impact of these new earnings stripping rules on taxpayers, and discuss the interplay of relevant developments with the transfer pricing aspects of financial transactions
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 12 ; 4 p
- http://library.link/vocab/creatorName
-
- Breggen, M.E.P. van der
- Moerer, O
- Montero C., O
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- earnings stripping
- BEPS Project (OECD)
- interest deduction
- fixed ratio rule
- group ratio rule
- transfer pricing
- intercompany transaction
- arm's length principle
- Label
- Transfer pricing of financial transactions, stuck between a rock and a hard place
- Label
- Transfer pricing of financial transactions, stuck between a rock and a hard place
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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/Transfer-pricing-of-financial-transactions-stuck/e8u8rOMvUDs/" 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/Transfer-pricing-of-financial-transactions-stuck/e8u8rOMvUDs/">Transfer pricing of financial transactions, stuck between a rock and a hard place</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/Transfer-pricing-of-financial-transactions-stuck/e8u8rOMvUDs/" 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/Transfer-pricing-of-financial-transactions-stuck/e8u8rOMvUDs/">Transfer pricing of financial transactions, stuck between a rock and a hard place</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>
