Screpante, M.S
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The person Screpante, M.S represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Screpante, M.S
Resource Information
The person Screpante, M.S represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Screpante, M.S
19 Items by the Person Screpante, M.S
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- Argentine Supreme Court rules that source protection prevails over prices obtained in normal market practices between independent parties
- Argentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor
- Argentinian Supreme Court's landmark decision in intercompany loans in times of economic downturn
- Can the cost-plus method be used to determine the arm's length interest rate of an intra-group loan? Observations of the A Oyj case
- Challenges ahead for the financial services sector on technological and regulatory change
- Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
- Effective economic use of services under Argentine IVA
- French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
- Implicit support in cross-border financing : challenges for MNEs and impact on borrower company's credit rating
- Pillar One and Pillar Two : a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard?
- Recharacterization of transactions based on assumptions rather than actual transactions when applying the DEMPE approach
- Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
- The Canadian Tax Court again rules in favor of the legal substance of arrangements : observations of the AgraCity case and its impacts
- The Landmark Adecco decision - a deterrent against "cherry picking"? = Danish Supreme Court Rules in favor of a taxpayer with respect to intercompany royalties payments
- The OECD "unified approach" : have the cards been reshuffled?
- The arm's length principle evolves towards a 'value creation functional (i.e. DEMPE) formula standard' : a barrier or a gateway to locational business planning?
- The full Federal Court rules against the ATO in the Glencore Case : how far can reconstruction go under the OECD Guidelines and domestic law?
- U.S. Tax Court rules that profits should reflect the location of valuable intangibles based on an evidence-based analysis : comments on the landmark Coca-Cola case where the IRS prevails over intercompany royalties
- VAT in software transactions: the end of effective use
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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/AKU7Jm28IOU/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/AKU7Jm28IOU/">Screpante, M.S</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/resource/AKU7Jm28IOU/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/AKU7Jm28IOU/">Screpante, M.S</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>
