Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania
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The work Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania 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.
The Resource
Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania
Resource Information
The work Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania 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
- Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania
- Language
- eng
- Summary
- Part of a comparative survey providing a detailed overview of the tax treatment of financial income and expenses as well as the thin capitalization and transfer pricing rules and practices in 35 selected countries. Each article in the survey has been contributed by a member firm of the KPMG network and covers a specific country providing details regarding: - the tax treatment of interest (deductibility, year of accrual and withholding tax); - thin capitalization and earnings stripping legislation (applicability, principles and impact of transfer pricing legislation); and - the transfer pricing rules applicable to interest rates
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 15 (2008),
- Geographic coverage
-
- European Union
- Europe
- 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/y3YKxF12E7M/" 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/y3YKxF12E7M/">Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Lithuania</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>
