Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
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The work Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective 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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Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
Resource Information
The work Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective 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
- Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
- Language
- eng
- Summary
- This article examines proposals by the new Dutch Deputy Minister of Finance including anti-abuse measures on deductibility of interest and limits on losses to foreign permanent establishments (PEs), noting that the former seems to conflict with the arm's-length principle and that the latter appears to be in line with the OECD's approach to PE profit attribution
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2011),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspectiveWork of
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