associated enterprises
Resource Information
The concept associated enterprises represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
associated enterprises
Resource Information
The concept associated enterprises represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- associated enterprises
144 Items that share the Concept associated enterprises
Context
Context of associated enterprisesSubject of
No resources found
No enriched resources found
- 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
- 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
- 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
- Fourth issues note : sting in the tail
- Germany : documentation obligation conforms with European law
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- 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
- 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
- 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
- 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
- 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 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
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/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>
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 Concept associated enterprises
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/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>
