The Resource Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview

Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview

Label
Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview
Title
Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview
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 United States
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
  • Herrington, M
  • Lowell, C.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • corporate income tax
  • transfer pricing adjustment
  • foreign tax credit
  • MAP
Label
Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview
Instantiates
Publication
Label
Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview
Publication

Library Locations

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