The Resource Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective

Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective

Label
Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective
Title
Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective
Creator
Subject
Language
eng
Summary
The current international tax climate is high on the political agenda. Public pressure and possible consumer actions may lead to voluntary payments of corporate income taxes. Sometimes tax authorities morally appeal to companies and individuals to make tax payments also where the statute of limitations has expired. At other times tax authorities make repayments of taxes on the basis of hardship considerations. Country report on the European Union
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
  • Barmentlo, D.G
  • Valente, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • corporate income tax
  • transfer pricing adjustment
  • case law
Label
Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective
Instantiates
Publication
Label
Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective
Publication

Library Locations

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