The Resource The arm's-length principle : when the burden of proof shifts
The arm's-length principle : when the burden of proof shifts
Resource Information
The item The arm's-length principle : when the burden of proof shifts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The arm's-length principle : when the burden of proof shifts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The tax authorities have lost a transfer pricing case in the Dutch Supreme Court. Following the new codification of the arm's-length principle, however, taxpayers may not always be so lucky : insufficient transfer documentation can reverse the burden of proof
- Language
- eng
- Label
- The arm's-length principle : when the burden of proof shifts
- Title
- The arm's-length principle : when the burden of proof shifts
- Language
- eng
- Summary
- The tax authorities have lost a transfer pricing case in the Dutch Supreme Court. Following the new codification of the arm's-length principle, however, taxpayers may not always be so lucky : insufficient transfer documentation can reverse the burden of proof
- Citation source
- In: International tax review. - London. - Vol. 13 (2002),
- http://library.link/vocab/creatorName
-
- Rutges, D
- Sporken, C.J.E.A
- Larking, B
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- burden of proof
- Label
- The arm's-length principle : when the burden of proof shifts
- Label
- The arm's-length principle : when the burden of proof shifts
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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/portal/The-arms-length-principle--when-the-burden-of/lRmtGPcjFHM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-arms-length-principle--when-the-burden-of/lRmtGPcjFHM/">The arm's-length principle : when the burden of proof shifts</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/The-arms-length-principle--when-the-burden-of/lRmtGPcjFHM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-arms-length-principle--when-the-burden-of/lRmtGPcjFHM/">The arm's-length principle : when the burden of proof shifts</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
