Transfer pricing of financial transactions, stuck between a rock and a hard place
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The work Transfer pricing of financial transactions, stuck between a rock and a hard place 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.
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Transfer pricing of financial transactions, stuck between a rock and a hard place
Resource Information
The work Transfer pricing of financial transactions, stuck between a rock and a hard place 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.
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- 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
- Geographic coverage
- International
- Language note
- English
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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/resource/96WQVrplkyw/" 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/96WQVrplkyw/">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>
