intercompany loan
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The concept intercompany loan represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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intercompany loan
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The concept intercompany loan represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- intercompany loan
127 Items that share the Concept intercompany loan
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- Worldwide interest apportionment has arrived : what do we do now?
- A policy approach to intercompany debt pricing : how to deal with regulatory diversity
- A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
- Advancing tax clarity and certainty in Nigeria
- Aftrek van rente op leningen in concernverband
- Annual review : Latin America
- Annual review : The Netherlands
- Answering eight key questions about transfer pricing during the COVID-19 era
- Applying the arm’s length principle to high-risk and low-risk financing/treasury entities : a case study
- Are bonds suitable to determine arm’s length interest rates of intercompany loans and do intercompany loans have to be collateralized? An empirical investigation
- Argentinian Supreme Court's landmark decision in intercompany loans in times of economic downturn
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- BlackRock Holdco 5 LLC v Revenue and Customs Commissioners : [2020] UKFTT 443 (TC)
- Brazil revises transfer pricing rules
- British American Tobacco (Czech Republic), sro v Appeal Financial Directorate : 2 Afs 40/2018 - 58
- Canada-U.S. tax planning : borrowing from foreign subsidiaries to ease liquidity concerns
- Chevron's landmark loss against ATO sets a precedent
- Code Sec. 385 proposed regulations would vitiate internal cash management operations
- Corporate inversion strategies versus anti-inversion Treasury Regulations
- Corporate inversion transactions : valuation considerations
- Court denies tax treaty benefits to long borrower of Swiss shares
- Crookes Brothers Ltd v Commissioner for the South African Revenue Service : Case No 14179/2017
- Cross-border and EU aspects of distressed group debt : the Dutch creditor's viewpoint
- Cross-border financial transactions and arm's length interest rates : a two-step approach
- Cyprus after EU accession : new international tax planning opportunities (part II)
- Cyprus rolls out Anti-Tax Avoidance Directive
- Developing a transfer pricing policy framework for the current economic crisis and beyond
- Discussion paper on arm's length debt test
- Does debt matter? The transfer pricing perspective
- Evolution of common law factors characterizing intercompany debt
- Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy
- Failure to demand payment of interest and its transfer pricing implications
- Fiat State aid coming to a positive end?
- Financial transactions in today's world : observations from a transfer pricing perspective
- Forecasting interest rates for future intercompany loan planning : an alternative approach
- French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
- Fundamentals of arm's length analysis in tax treaty context : view of the highest German Tax Court
- German Federal Tax Court rules in favour of taxpayer in transfer pricing cases on intercompany financing transactions
- Germany's highest Tax Court and the fundamentals of arm's length analysis in a treaty context
- Gesetzliche Neuregelung der Verrechnungspreise in Luxemburg : außerdem Hinweise zum neuen Rundschreiben der Steuerbehörde vom 27.12.2016
- How to make intercompany loans BEPS proof
- Intercompany financial activities under BEPS Action 13 : a primer for compliance with new disclosure standards
- Intercompany financial transactions: selecting comparable data
- Intercompany interest cannot be deducted in New Jersey
- Intercompany loan guarantees - pricing approaches and the looming wave of controversy
- Intercompany loans : observations from a transfer pricing perspective
- Intercompany loans : recent case law and pending cases with respect to capitalization of subsidiaries
- Intercompany loans and the IRS's return to 'substance over form'
- Interest rate benchmarking for transfer pricing purposes : a comparison between the loan and the bond approach
- Interest-free international loans
- Interest-free loans and intercompany pricing : Australia
- Interest-free loans and intercompany pricing : Belgium
- Interest-free loans and intercompany pricing : Canada
- Interest-free loans and intercompany pricing : Denmark
- Interest-free loans and intercompany pricing : France
- Interest-free loans and intercompany pricing : Germany
- Interest-free loans and intercompany pricing : Italy
- Interest-free loans and intercompany pricing : Japan
- Interest-free loans and intercompany pricing : Luxembourg
- Interest-free loans and intercompany pricing : Netherlands
- Interest-free loans and intercompany pricing : Norway
- Interest-free loans and intercompany pricing : Portugal
- Interest-free loans and intercompany pricing : Switzerland
- Interest-free loans and intercompany pricing : United Kingdom
- Interest-free loans and intercompany pricing : United States
- Interest-free loans and intercompany pricing : introduction
- Intragroup financial transactions : avoiding BEPS and applying the arm's-length principle
- Italian Supreme Court rules on application of transfer pricing regulations
- Italian withholding tax on internal interest dealings: an EU analysis
- Ketua Pengarah Hasil Dalam Negeri v Cardinal Health Malaysia 211 Sdn Bhd : Civil Appeal No R1-14-12-2009
- Konzerninterne Darlehensgewährung, Konzernrückhalt und Besicherung – Erfolgte die Entmystifizierung von Ratings beim Fremd-/Drittvergleich durch den BFH?
- Luxembourg court case on intercompany financing increases focus on transfer pricing
- Müssen konzerninterne Darlehen zukünftig besichert werden?
- Netherlands: Landmark court case on the treatment of inter-company loans
- New Brazilian transfer pricing rules: Provisional Measure N 563/2012
- New Swedish limitation of interest deductions
- OECD transfer pricing discussion draft on financial transactions, a first glimpse of change to come
- Onzakelijke leningen in concernverband : een pleidooi voor een nieuwe concernfaciliteit in de Wet VPB 1969
- Ordinance 427/13 on interest spread for transfer pricing purposes
- Practical implications from four Dutch Supreme Court rulings, U.S. characterization of intercompany debt instruments
- Pricing intercompany financial transactions
- Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements
- Pricing intercompany loans in France, Germany, and Portugal - heat or light?
- Prioritizing transfer pricing methods : an Indian and global perspective
- Re BNP Paribas : 15VE01061
- Recent Italian transfer pricing decisions
- Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act
- Ruling regarding default on intercompany loans : the reason for an income adjustment
- Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions
- Samenloop tussen de onzakelijke geldlening en het fiscale-eenheidsregime
- Singapore Telecom case : reconstruction powers in transfer pricing
- Stoeien met dienstverleningslichamen en passende minima
- Sustainable financing and transfer pricing : how environmental, social and governance considerations seep through into the arm's length principle
- Sweden and beyond: intercompany interest rates scrutinized
- Sweden's proposal on the deduction of interest on intercorporate loans
- Tax deductibility of interest expenses limited in Finland
- Tax technology in the field of financial transactions transfer pricing
- Tax treatment of intercompany loans : comments on recent Belgian case law
- Taxation of companies and company reconstructions
- The Dutch anti-base erosion rule : recent developments in the context of fraus legis and EU law
- The Netherlands : intercompany financial transactions
- The Netherlands : intercompany financial transactions
- The OECD Transfer Pricing Guidelines for financial transactions and the Dutch practice of addressing the debt-equity balance
- The U.S. worldwide interest apportionment rules : ready, set, wait
- The current transfer pricing environment for multinational enterprises in Korea
- The end of the LIBOR world as we know it - a sound bite of consequences tax professionals should be aware of
- The evolution of tax-advantaged intercompany lending programs
- The impact of COVID-19 on the transfer pricing of intercompany financial transactions such as loans, borrowings and guarantees : an Indian perspective
- The importance of being capitalized : the right debt-to-equity level for intercompany financing in Luxembourg
- The poison pill of BEPS : M&A and intercompany financing transactions
- The pricing of intercompany convertible debt
- Transfer pricing : an overview of the Italian Supreme Court's recent rulings
- Transfer pricing : rules, compliance and controversy
- Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc
- Transfer pricing and financial transactions : report on the WU Transfer Pricing Symposium
- Transfer pricing and intra-group financing : low-hanging fruit?
- Transfer pricing aspects of intra-group loans in light of the Base Erosion and Profit Shifting Action Plan
- Transfer pricing aspects of real estate financing
- Transfer pricing for financial transactions : determining credit ratings
- Transfer pricing in Singapore
- Transfer pricing of financial transactions and the impact of COVID-19
- Transfer pricing of intercompany loans and guarantees: how economic models can fill the guidance gap
- Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment
- U.K. treaty conflict : unintended(?) consequences of the U.S. debt-equity regulations
- U.S. multinational corporations' tax problems in Europe
- U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
- Updated e-Tax guide on Singapore transfer pricing guidelines
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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/_q_rgY_vIfM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_q_rgY_vIfM/">intercompany loan</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/_q_rgY_vIfM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_q_rgY_vIfM/">intercompany loan</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>
