back-to-back loan
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The concept back-to-back loan represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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back-to-back loan
Resource Information
The concept back-to-back loan represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- back-to-back loan
29 Items that share the Concept back-to-back loan
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- Überlegungen zum konzerninternen Abzugsverbot für "niedrig besteuerte" Zinsen und Lizenzgebühren
- 2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
- An analysis of Canada's latest international tax proposals
- Anti-abuse steps risk investment
- Application of the Spanish GAAR to a cross-border financing structure implemented by a multinational group through a Netherlands entity
- BEPS Action 2 final report on hybrids : a Canadian perspective
- Canada expands back-to-back regime : examining the character substitution rules
- Canada releases revised back-to-back loan rules
- Canada takes first BEPS steps
- Canada's problematic proposed new loan rules
- Canadian budget 2016 : an overview
- Canadian tax planning deadlines for 2014
- Corporate tax measures in Canada's 2016 budget
- Gesellschafterfremdfinanzierung : Das BMF Schreiben vom 22.7.2005 zu den Rückgriffsfällen des Paragr. 8a KStG
- International aspects of debt instruments in M + A : Part 2 : foreign financing
- Mexican tax court rules on back-to-back financing regulations
- Mexico issues new tax regulations
- New German circular on thin cap rules
- OECD vs. D/NI : ending mismatches on hybrid instruments, part 2
- Operazioni "conduit" : profili penali
- Pagos por asistencia técnica, regalías, intereses, dividendos y servicios
- Payments for technical assistance, royalties, interests, dividends, and service fees
- Surprise! Your foreign tax credit is not allowed under section 901(l)
- Targeted integrity rule and its application
- Tax law changes affecting financial transactions and institutions for 2007
- The year in review : Mexico
- Thin capitalisation
- Transfer pricing rules for transactions involving low-tax countries : Netherlands
- Update on Canada-U.S. mergers and acquisitions
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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/fl7yZ39GMPI/" 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/fl7yZ39GMPI/">back-to-back 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/fl7yZ39GMPI/" 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/fl7yZ39GMPI/">back-to-back 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>