Beyond MAP : alternatives and supplements to the U.S. competent authority process

Resource Information

The work Beyond MAP : alternatives and supplements to the U.S. competent authority process 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

Beyond MAP : alternatives and supplements to the U.S. competent authority process

Creator

• Cole, R.T
• Maher, D.J. (Jr.)

Subject

• double taxation relief
• MAP
• transfer pricing adjustment
• corresponding adjustment

Language

eng

Summary

This article, noting that competent authority assistance sometimes is unavailable - or inadequate on its own - as a way to eliminate double taxation, describes alternative routes for obtaining a measure of relief. It includes tables that model the tax effects of a U.S.-initiated adjustment and a foreign-initiated adjustment under three scenarios

Citation source

In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),

Geographic coverage

North America

Language note

English