The Resource Transfer pricing rules for transactions involving low-tax countries : Luxembourg
Transfer pricing rules for transactions involving low-tax countries : Luxembourg
Resource Information
The item Transfer pricing rules for transactions involving low-tax countries : Luxembourg 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 Transfer pricing rules for transactions involving low-tax countries : Luxembourg 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
- Part of a comparative survey dealing with the particular constraints and opportunities connected with the relationship between transfer pricing policy and tax and business planning from both a domestic and a treaty law perspective. This article considers the rules that apply in Luxembourg to transactions involving tax havens or low-tax jurisdictions. In addition to transfer pricing rules abuse of law provisions also apply
- Language
- eng
- Label
- Transfer pricing rules for transactions involving low-tax countries : Luxembourg
- Title
- Transfer pricing rules for transactions involving low-tax countries : Luxembourg
- Language
- eng
- Summary
- Part of a comparative survey dealing with the particular constraints and opportunities connected with the relationship between transfer pricing policy and tax and business planning from both a domestic and a treaty law perspective. This article considers the rules that apply in Luxembourg to transactions involving tax havens or low-tax jurisdictions. In addition to transfer pricing rules abuse of law provisions also apply
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 15 (2008),
- http://library.link/vocab/creatorName
- Schaffner, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- thin capitalization
- e-commerce
- tax haven
- tax treaty
- Label
- Transfer pricing rules for transactions involving low-tax countries : Luxembourg
- Label
- Transfer pricing rules for transactions involving low-tax countries : Luxembourg
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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/Transfer-pricing-rules-for-transactions-involving/x53K3vLvyYw/" 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/Transfer-pricing-rules-for-transactions-involving/x53K3vLvyYw/">Transfer pricing rules for transactions involving low-tax countries : Luxembourg</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/Transfer-pricing-rules-for-transactions-involving/x53K3vLvyYw/" 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/Transfer-pricing-rules-for-transactions-involving/x53K3vLvyYw/">Transfer pricing rules for transactions involving low-tax countries : Luxembourg</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>