Praktisk internasjonal skatterett og internprising

Resource Information

The work Praktisk internasjonal skatterett og internprising 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, Books.

Label

Praktisk internasjonal skatterett og internprising

Contributor

• Furuseth, E
• Gjems-Onstad, O

Subject

• CFC
• MAP
• beneficial ownership
• corresponding adjustment
• cost plus method
• cross-border merger
• dividend withholding tax
• exit tax
• foreign company
• group treatment
• hybrid entity
• international taxation
• profit split method
• reorganization
• secondary adjustment
• thin capitalization
• transfer pricing

Language

eng

Summary

The chapters in this book provide introductions to a variety of current topics in international tax law and transfer pricing from a practical, Norwegian perspective, including hybrid tax planning, foreign companies, exit taxes, thin capitalization, dividend withholding tax, beneficial ownership, cross-border mergers and demergers, restructuring, controlled foreign company regime (NOKUS), dividend withholding tax, transfer pricing methods, transfer pricing adjustments, and reciprocal agreements

Geographic coverage

Europe

Index

no index present

Language note

Norwegian

Literary form

non fiction