associated enterprises
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The concept associated enterprises represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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associated enterprises
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The concept associated enterprises represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- associated enterprises
153 Items that share the Concept associated enterprises
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- A comprehensive and contextual review of Polish taxation in 2005
- AbgÄG 2012 : Einführung einer gesetzlichen Mindestbemessungsgrundlage in der Umsatzsteuer : die neue Normalwertregelung in Paragr. 4 Abs 9 UStG im Lichte des Unionsrechts
- Amendments to TP legislation and new informative return
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- Anti-hybrid legislation : Finance Act 2019
- Appendix 3 : tax treaties : provisions relating to associated enterprises and mutual agreement procedure
- Applicability of transfer pricing provisions to the assignment of contracts
- Argentina : Court rules on economic relationship
- Article 9(1) of the OECD and UN Model Conventions : scope and nature
- Aspectos problemáticos de la tributación de los profesionales que desarrollan su actividad a través de una sociedad mercantil
- Assessing the implementation of Nigeria's transfer pricing regulations
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Associates and joint ventures : a guide to FRS 9
- Austria-Germany double tax treaty makes exception for certain associated enterprises
- Basic Dutch transfer pricing rules
- Belang in de zin van art. 10a, vierde lid, Wet Vpb 1969 na HR 8 april 2011, nr. 10/00651
- Blickpunkt International
- Bolivia dips a toe into the sea of transfer pricing
- CICA/CBA Joint Committee recommendations on Associated Corporation Rules
- Canada Revenue Agency's new measures to combat aggressive tax planning
- Ceny transferowe : przedsiebiorstwa powiazane: przerzucanie dochodów
- Changes brought about by transfer pricing decree 20/2013 of 18 june 2013
- Changes to Chilean TP rules on related parties
- Companies held not to be associated by family relationship
- Consideraciones metodológicas para el análisis del comportamiento tributario de los grupos económicos
- Convention du 23 juiller 1990 (90/436/C.E.E.) relative à l'élimination des doubles impositions en case de correction des bénéfices d'entreprises associées
- Court ruling on de facto control in international transactions
- Das FATCA-Abkommen zwischen der Schweiz und den USA
- De Flex-BV en de gevolgen voor de vennootschapsbelasting
- Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
- Documentation
- Draft Circular on related-party loans and service arrangements issued on 21 October 2008
- Draft law to amend transfer pricing rules
- EG Arbitrageverdrags
- Ecuador's tax reform affects transactions with related parties
- Erfassung und Besteuerung von Leistungsbeziehungen zwischen international verbundenen Unternehmen
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Financial transactions question
- Fiscalidad de las operaciones entre sociedades vinculadas y distribuciones encubiertas de beneficios
- Foreign enterprises : eligible as a tested party?
- Fourth issues note : sting in the tail
- Germany : documentation obligation conforms with European law
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- Guilty by association? Zur Durchschnittsbetrachtung im Transfer Pricing und zum Risiko einer systematischen Benachteiligung verbundener Unternehmen
- Het begrip "gelieerde ondernemingen" in het nationale en internationale belastingrecht
- Het begrip "gelieerde ondernemingen" in het nationale internationale belastingrecht
- Impact of new transfer pricing requirements
- Impact of the new U.K./France treaty : part II
- Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
- Implicit support
- Improving natural resource taxation in developing countries
- Income tax treatment of an R&D project funded by related parties and centralisation of regional management and shared services
- Indian tax treaties' effect on transfer pricing regulations explored
- Indonesia tax audit guideline for affiliated transactions
- Intangible property - part 2
- Interest-free loans fall under the ambit of international transaction
- International case law : part 1
- International tax policy and double tax treaties : an introduction to principles and application
- International tax policy and double tax treaties : an introduction to principles and application
- International transfer pricing between Germany and China
- International transfer pricing in China : post WTO
- Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement
- Intragroup financial transactions : avoiding BEPS and applying the arm's-length principle
- Introducing transfer pricing documentation rules in Spain
- Introduction of transfer pricing rules approved by Parliament
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Korea's customs valuation method for transaction value between related parties
- Latvian developments
- Legge 22 marzo 1993, No. 99. Ratifica ed esecuzione della convenzione relativa all'eliminazione delle doppie imposizioni in caso di rettifica degli utili di imprese associate, con atto finale e dichiarazioni, fatta a Bruxelles il 23 luglio 1990
- Les rapports enter l'article 57 du CGI, l'acte anormal de gestion et l'article 9 de la convention modèle OCDE : impôts sur les sociétés : détermination des bénéfices taxables en France : transferts indirects de bénéfices entre entreprises dépendantes : comptabilité avec la convention franco-suisse
- Loi du 17 mars 1995 portant approbation de la Convention relative à l'élimination des doubles impositions en cas de correction des bénéfices d'entreprises associées. Acte final et Déclarations annexées, signés à Bruxelles le 23 juillet 1990
- Loi du 24 avril 1993 portant approbation de la convention relative à l'élimination des doubles impositions en cas de correction des bénéfices d'entreprises associées ainsi que de l'Acte final, signés à Bruxelles, le 23 juillet 1990
- Loss compensation fund contributions
- Luxembourg implements ATAD 2 (Part 1)
- Macedonia's new law on profit tax - application and amendments
- Malta’s draft transfer pricing regulation and proposed trajectory
- Management fees and other intra-group service charges - part II : the evaluation process
- Meaning of "associated enterprise": interplay between sections 92A(1) and 92A(2) of the Income Tax Act
- Miedzynarodowe prawo podatkowe - zagadnienia ogólne
- New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs
- New U.S. treaty trends : potential benefits for U.S. multinationals in Asia
- New transfer pricing rules : confirmation that the tax system is aligning with international tax norms?
- Norway budget for 2014 contains interest deduction limitation rule
- Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
- Permanent establishment through related persons : a study on the treatment of related persons under Article 5 of the OECD Model Tax Convention
- Permanent establishments through related corporations under the OECD Model Treaty
- Practical considerations for Chinese withholding tax on cross-border service transactions
- Precios de transferencia en tiempos de pandemia : creando una nueva realidad = Transfer pricing in pandemic times : creating a new reality
- Preturile de transfer : obiectiv de interes strategic in politica companiilor multinationale
- Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U
- Qatar issues transfer pricing manual
- Recent transfer pricing decisions by the U.S. Customs and Border Protection agency
- Related parties as used in transfer pricing
- Renteaftrekbeperkingen en het Nederlandse verdragsbeleid
- Saudi Arabia transfer pricing bylaws - key questions answered
- Seven aspects of transfer pricing in Thailand
- Seven sets of challenges with a single fundamental solution - understanding taxation and transfer pricing in Uruguay
- Significant people functions and functional ownership: the new motto in transfer pricing
- Singapore issues guidance on related-party loans and services
- Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
- Steuerliche Aspekte zu Stammhaus- und Holdingstruktur
- Tax treaty case law around the globe : 2013
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2021
- The Germany-United Kingdom income and capital tax treaty (2010) : an analysis
- The IRS's related-party transaction campaign - looking through a transfer pricing lens
- The New Zealand-Netherlands double tax agreement : a significant influence on New Zealand's network of double tax agreements
- The UN Model Convention and its relevance for the global tax treaty network
- The application of Article 3(2) in case of differences between domestic definitions of associated enterprises : a problem of treaty interpretation and a proposed solution
- The application of transfer pricing rules and the definition of associated companies : Spain
- The application of transfer pricing rules and the definition of associated enterprises : Argentina
- The application of transfer pricing rules and the definition of associated enterprises : Australia
- The application of transfer pricing rules and the definition of associated enterprises : Belgium
- The application of transfer pricing rules and the definition of associated enterprises : Canada
- The application of transfer pricing rules and the definition of associated enterprises : China
- The application of transfer pricing rules and the definition of associated enterprises : Denmark
- The application of transfer pricing rules and the definition of associated enterprises : France
- The application of transfer pricing rules and the definition of associated enterprises : Germany
- The application of transfer pricing rules and the definition of associated enterprises : Ireland
- The application of transfer pricing rules and the definition of associated enterprises : Italy
- The application of transfer pricing rules and the definition of associated enterprises : Japan
- The application of transfer pricing rules and the definition of associated enterprises : United Kingdom
- The arm's length principle and commercially irrational omissions : failure to renegotiate or terminate adverse controlled agreements
- The associated enterprises articles in Australia's DTAs and Division 13
- The concept of associated enterprises
- The new tax treaty between the United Kingdom and Spain
- The new transfer pricing legislation
- The non-unique notion of "control" in transfer pricing : interpretation, legislative developments and problematic aspects from an Italian and international perspective
- The notion of "associated enterprises": treaty issues and domestic interpretations - an overview
- The true importance of significant people functions
- Transfer pricing : the EC Arbitration Convention as a dispute resolution mechanism
- Transfer pricing agreements
- Transfer pricing changes under recent tax reform
- Transfer pricing planning with accuracy and control
- Transfer pricing reform: better late than never
- Transfer pricing regulation in India
- Transfer pricing round-up 2014
- Transfer pricing rules and practice in India - an overview
- U.S. tax review [final regulations transfers of appreciated property; Altera petition]
- UN Model Convention - Indian perspective
- Une nouvelle branche de la fiscalité des entreprises. L'institution d'une taxation spécifique des groupes de sociétés
- Update of the United Nations Model Tax Convention
- Valuing tangible property under Nigeria's transfer pricing regime
- Venezuela starts transfer pricing audits
- Verdeckte Vorteilszuwendungen zwischen verbundenen Unternehmen
- Verdeckte gewinnausschüttung und verbundene Unternehmen. Vorteilszuwendungen zwischen Mutter-/Tochter-/Enkel-/ Schwestergesellschaften
- Verdrag betreffende de toetreding van de Republiek Oostenrijk, de Republiek Finland en het Koninkrijk Zweden tot het Verdrag ter afschaffing van dubbele belasting in geval van winstcorrecties tussen verbonden ondernemingen; Brussel, 21 december 1995
- Verdrag ter afschaffing van dubbele belasting in geval van winstcorrecties tussen verbonden ondernemingen; Brussel, 23 juli 1990
- Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?
- Vietnam : an examination of the transfer pricing regulations
- Wet van 27 oktober 1993, houdende goedkeuring en uitvoering van het Verdrag ter afschaffing van dubbele belasting in geval van winstcorrecties tussen verbonden ondernemingen; Brussel, 23 juli 1990 (Goedkeuringswet EG Arbitrageverdrag inzake winstcorrecties tussen verbonden ondernemingen)
- Winstdrainageperikelen
- Wirtschaftliche Gründe, die den Abschluss eines Geschäfts unter nicht "fremdüblichen Bedingungen" rechtfertigen : Schreiben des deutschen BMF zur Hornbach-Entscheidung des EuGH
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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/LHHkDVdtNnM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/LHHkDVdtNnM/">associated enterprises</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>
