Comparative survey on losses and the arm's length principle
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The work Comparative survey on losses and the arm's length principle 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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Comparative survey on losses and the arm's length principle
Resource Information
The work Comparative survey on losses and the arm's length principle 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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- Comparative survey on losses and the arm's length principle
- Summary
- Losses are, although usually not desired, a fact of life. When suffered by companies that belong to a Multinational Enterprise (MNE), tax authorities are sometimes reluctant to accept the negative results. For this survey the IBFD has asked representatives from many countries to explain the way in which the tax legislation in their country deals with losses sustained by companies that belong to an MNE. Also the approach of the tax authorities in practice is often mentioned. Prof. Guglielmo Maisto has prepared a general analysis on the issue, on the basis of the OECD literature and by comparing the approaches taken in several countries
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 4 (1997), no. 3 ; p. 98-122
- 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/FfFX1hps0EI/" 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/FfFX1hps0EI/">Comparative survey on losses and the arm's length principle</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>
