Treaties and transfer pricing penalties
Resource Information
The work Treaties and transfer pricing penalties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Treaties and transfer pricing penalties
Resource Information
The work Treaties and transfer pricing penalties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Treaties and transfer pricing penalties
- Language
- eng
- Summary
- The authors try to answer the question why penalties are never discussed in competent authority negotiations. They believe countries worldwide should adopt a policy of negotiating transfer pricing penalties in mutual agreement procedures (MAP) cases whenever the taxpayer has made a serious effort to meet documentation requirements. The article considers treaty provisions, US transfer pricing penalties and treaty partners' transfer pricing penalties, MAP for transfer pricing penalties, and the impact on self-initiated adjustments
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 67 (2012),
- Geographic coverage
- International
- Language note
- English
Context
Context of Treaties and transfer pricing penaltiesWork of
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/2Bk-RTJdNdY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2Bk-RTJdNdY/">Treaties and transfer pricing penalties</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Treaties and transfer pricing penalties
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/2Bk-RTJdNdY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2Bk-RTJdNdY/">Treaties and transfer pricing penalties</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>
