intra-group services
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intra-group services
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- A policy for intercompany services
- A practical approach to benchmarking intra-group performance guarantees
- A primer on Italian transfer pricing
- A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
- A vueltas con la exención por rendimientos del trabajo obtenidos en el extranjero = On the exclusion of foreign-earned income
- Aktuelle Entwicklungen bei den Verrechnungspreisen
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- An arm's length approach to levying capital taxes in the financial services sector
- An update on Russia's cross-border royalty structures
- Anche le locazioni di immobili infragruppo se esenti da IVA pagano l'imposta di registro
- Ancillary services rendered within banking and insurance groups - Italy : the new regime
- Appendix 3 : Entities providing intra-group financial services without a real economic presence in the Netherlands : no advance certainty, exchange of information and limited opportunities for crediting withholding tax
- Applying the AOA to a PE that performs services : a case study on the balance sheet and the profit and loss account of the branch
- Appropriate Canadian transfer pricing documentation
- Assigning functional returns in an integrated firm
- Ausgewählte Betriebsstättenprobleme : Entgeltsprinzip versus Veranlassungsprinzip; grenzüberschreitende Realisationstatbestände
- Auswirkungen des vereinfachten OECD-Ansatzes zur Behandlung von geringwertschöpfenden Dienstleistungen
- COVID-19 and its impact on determining, reviewing and documenting international transfer prices
- Canada Revenue agency guidance on intra-group services and the role of mutiple-year data
- Canada update : transfer pricing guidelines
- Canada's Information Circular 87-2R : what can taxpayers learn from the revised IC?
- Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
- Canadian transfer pricing audits target intragroup services
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Ceny transferowe : komentarz do rozporządzeń : metody szacowania i analizy cen transferowych.: obowiązki sprawozdawcze : strategia podatkowa : schematy podatkowe MDR : przykłady
- Challenges of applying the comparability analysis in curtailing transfer pricing : evaluating the suitability of some alternative approaches in Africa
- Changes brought about by transfer pricing decree 20/2013 of 18 june 2013
- Charging central management expenses for head-office services
- Charging for intra-group services within financial services institutions
- Charging globally for management services
- China and BEPS : from norm-taker to norm-shaker
- China and Hong Kong [Recent developments in transfer pricing regime]
- China update : cash repatriation via service fees
- Choosing the right location for pooled services of a group of companies
- Colombian tax reform on transfer pricing
- Comparative survey : the treatment of shareholder costs
- Comparative survey of the treatment of shareholder costs
- Comparative survey of the treatment of shareholder costs
- Concierto económico y BEPS
- Consultancy or professional services rendered abroad by Indian enterprises : some tax problems which may be encountered
- Contingent-payment R&D service arrangements under the services temporary regulations
- Cost allocations for intra-group services based on the 2017 OECD Guidelines
- Cost sharing, services and intangibles : recent changes in transfer pricing
- Cross-border VAT groupings : the effects of the new Italian regulation
- Cross-border entities and EU VAT : a contradictory concept?
- Cross-border intragroup service charges : back to basics
- De wetgever 'halveert' de brutovrijstelling ofwel het activeren van de aankoopkosten van deelnemingen
- Decree of 14 November 2013, No. IFZ 2013/184M : International Tax Law. Transfer prices, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)
- Deductibility of pro rata expenses for services included from abroad
- Deduction of intra-group charges in Argentina
- Der neue sec. 1a AStG-RefE zu Finanztransaktionen : einmal Doppelbesteuerung bitte!
- Die Dual-Inclusion-Income-Ausnahme des Paragr. 4k Abs. 4 Satz 3 EStG-E bei konzerninternen Leistungsbeziehungen
- Die Erbringung konzerninterner Dienstleistungen begründet noch keine umsatzsteuerliche Betriebsstätte : EuGH, Urteil v. 7.4.2022 - Rs. C-333/20 "Berlin Chemie"
- Die Gewinnaussteuerung von Routineunternehmen in der Wirtschaftskrise : Über den Umgang mit Fremdvergleichsdaten im Rahmen der transaktionalen Nettomargen-Methode
- Die Gewinnzurechnung zu Betriebsstätten im Recht der Doppelbesteuerungsabkommen
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 3) - konzerninterner Leistungverkehr/Warenlieferungen
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 4) - konzerninterner Leistungverkehr/Dienstleistungen allgemeiner Art und Finanzdienstleistungen
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 5) - konzerninterner Leistungverkehr/Lizenzgebühren und Kostenverteilungsverträge
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 6) - konzerninterner Leistungverkehr/Konzernstrukturänderungen und Dokumentationspflichten
- Die österreichischen Verrechnungspreisrichtlinien 2021 (Teil 1) - ein Überblick
- Die österreichischen Verrechnungspreisrichtlinien 2021 (Teil 2) - Konzerninterne Dienstleistungen und Konzernumlagen
- Documentation : Hungary: update
- Draft Circular on related-party loans and service arrangements issued on 21 October 2008
- El peaje fiscal de la eliminación de la doble imposición económica intersocietaria : análisis crítico multinivel = The tax toll of the correction of intercompany economic double taxation : a judgmental multilevel analysis
- Entities providing intra-group financial services without a real economic presence in the Netherlands ; no advance certainty, exchange of information and limited opportunities for crediting withholding tax
- Europäisches Steuerrecht
- Evaluation of transfer pricing in Nigeria (2012-2020)
- Federal Tax Court ruling on relationship between Article 9(1) of the OECD Model Convention and national income adjustment provision
- Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance
- Fiscalidad de los precios de transferencia (operaciones vinculadas)
- Fiscalidad de los precios de transferencia (operaciones vinculadas)
- Formulating an intra-group management fee policy : an analysis from a transfer pricing and international tax perspective
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- German transfer pricing : secondment of personnel
- Germany : outsourcing of intercompany tax consulting services
- Global Transfer Pricing Conference 2019 : transfer pricing developments around the world
- Global transfer pricing : principles and practice
- Global transfer pricing : principles and practice
- Global transfer pricing : principles and practice
- Gruppeninterne Dienstleistungen: Steuerliche Richtlinien und deren Umsetzung in der Praxis
- Head office/branch relationships from the perspective of Swiss VAT
- ICC: Multinational enterprises : charges for intra-group services
- If there are efficient measures that can be used to resolve the current issues faced by taxpayers and tax administrations as regards intra-group service transactions?
- Impôt sur les sociétés. Le remboursement par une filiale française à sa société mère étrangère de dépenses de personnel engagées, en l'absence de contrepartie pour la filiale, dans l'intérêt exclusif de la société mère constitue un transfert indirect de bénéfices
- Income classification and the pricing of intracompany guarantees
- Indiens neue Safe Harbour-Regelungen für die konzerninterne Dienstleistungsverrechnung : Einführung von low value-adding intra-group services
- Innergemeinschaftliche Lieferungen und Verbringungen sowie mögliche finanzstrafrechtliche Konsequenzen : Darstellung der Voraussetzungen der Steuerfreiheit und finanzstrafrechtliche Auswirkungen
- Inter-group services : Argentina
- Inter-group services : Australia
- Inter-group services : Belgium
- Inter-group services : Brazil
- Inter-group services : Canada
- Inter-group services : China
- Inter-group services : European Union
- Inter-group services : France
- Inter-group services : Germany
- Inter-group services : India
- Inter-group services : Japan
- Inter-group services : OECD guidance
- Inter-group services : Switzerland
- Inter-group services : The Netherlands
- Inter-group services : United Kingdom
- Inter-group services : United States
- International tax planning : loans between foreign affiliates
- Intra-bank loans : determining a branch's business profits under Article 7 of the OECD Model
- Intra-group management services : learning from transfer pricing audits
- Intra-group services : issues, solutions and issues in solutions
- Intra-group services and shareholder activities
- Intragroup reinsurance transfer pricing: a risk-based approach
- Intragroup services in Venezuelan transfer pricing
- Intragroup transactions : the kinder, gentler subpart F
- Is a letter of comfort a chargeble Intra-group service?
- Is it time to anchor intra-group services in the safe harbour?
- Italian antiavoidance rules for companies resident in tax havens
- Konzerninterne Leistungen eines CSR-Managers : Betriebsstätte für das entsendende Unternehmen? = Intra-Group services of a CSR manager : permanent establishment for the company assigning the manager?
- La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
- Le novità del transfer pricing
- Le traitement fiscal du financement des sociétés dans les relations intragroupes : une étude comparée au regard du droit français, du droit allemand et dans l'espace OHADA
- Low Value-Adding Services - Diskussionsentwurf zur Modifikation des Kapitel VII der OECD-Leitlinien - Im Westen nichts Neues?
- Malta, transfer pricing and low value-adding intra-group services : the way forward
- Management fees : a Pan-Baltic states approach and points to consider in light of BEPS Action points
- Management fees and other intra-group service charges - part I
- Management fees and other intra-group service charges - part II : the evaluation process
- Management fees and other intra-group service charges - part III : the documentation process
- Management fees and other intra-group service charges - part IV : intra-group services litigation in Canada
- Management fees and other intra-group service charges - part V : litigation in the U.S
- Management fees and other intra-group service charges : the Pandora's box of transfer pricing
- Management fees post-BEPS : a pan-Baltic approach
- Management of excess cash/treasury functions : China
- Management of excess cash/treasury functions : Hong Kong
- Management of excess cash/treasury functions : India
- Management of excess cash/treasury functions : Malaysia
- Management of excess cash/treasury functions : Philippines
- Management of excess cash/treasury functions : Singapore
- Management of excess cash/treasury functions : Taiwan
- Management of excess cash/treasury functions : Thailand
- Managing the corporate transfer pricing function - part III
- Margensteuerung einer deutschen „einfachen“ Vertriebstochter : ein praktikabler Lösungsvorschlag
- Morgan Stanley judgment : the emergence of transnational VAT pro rata calculations
- Neue Richtlinie zu gruppeninternen Dienstleistungen in Russland : erster Leitfaden, doch zur Beurteilung von Intra-group-Zahlungen ist er nicht ganz ausreichend
- New Dutch transfer pricing decree
- New guidance for Indonesian transfer pricing audits
- New life for Netherlands royalty conduit companies
- New ruling policy regarding companies that provide intra-group financial services
- Nigerian perspective on UN Transfer Pricing Manual
- Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD Transfer pricing guidelines update: challenges for taxpayers and tax authorities
- OECD: global theory, local practice (part 2)
- Operational transfer pricing : transfer pricing, finance, and IT functions converge
- Opportunities, pitfalls accompany temporary rules on intercompany services, intangibles transactions
- Outsourcing tax issues : Australia
- Outsourcing tax issues : China
- Outsourcing tax issues : Hong Kong
- Outsourcing tax issues : India
- Outsourcing tax issues : Malaysia
- Outsourcing tax issues : Philippines
- Outsourcing tax issues : Singapore
- Outsourcing tax issues : Taiwan
- Outsourcing tax issues : Thailand
- Outsourcing tax issues : Vietnam
- PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
- Payments arising from the group connection
- Payments for intragroup services in India : audits, recent rulings
- Penal clause, confirming earnest, penalty and earnest as compensation for withdrawal in intra-groups transactions : tax issues and tax planning opportunities
- Penalty clauses, earnest agreements and earnest payments as compensation for withdrawal in intra-group transactions - an analysis under Italian tax law
- Pitfalls of cross-border service arrangements in South Africa (part 2)
- Practical application of the guidance on low-value-adding services : case study
- Precios de transferencia : los costes del accionista en los servicios intragrupo
- Precios de transferencia en tiempos de pandemia : creando una nueva realidad = Transfer pricing in pandemic times : creating a new reality
- Profit allocation based on scarcity value : a new factor for taxing intra-group services where they create value
- Profit allocation based on scarcity value : a new factor to tax intra-group services where their value is created
- Proposed U.S. transfer pricing services regulations
- Provision of services under the U.S. transfer pricing rules
- Recent changes in the Malaysian transfer pricing landscape
- Recent trends in transfer pricing : intangibles, GAAR and BEPS
- Recharging head office expenses : an update
- Regime tributário dos contratos de compartilhamento de custos e despesas
- Remuneration of intra-group services : one size fits all?
- Revised transfer pricing guidelines
- Revised transfer pricing regulations in Nigeria - implications for transfer pricing audit process
- Risk management at a time of systemic uncertainty : transfer pricing implications of intra-group reinsurance quota share arrangements
- Ruling in Marubeni case on benchmarking and determining arm's length consideration for the international provision of agency and marketing support services
- Rulings on deductibility of acquisition costs and management fees
- Russia's 20-year evolution of transfer pricing practices
- Sec. 482 services regulations : implications for multinationals
- Services, intangibles, and exit charges : the evolving views on intercompany services
- Shareholders costs
- Skandia America and VAT grouping in Spain
- Stewardship activities under the U.S. Temporary Services Rules
- Supreme Administrative Court ruling on interest rate reflecting creditworthiness of individual companies
- Supreme Court decision on intra-group service fees
- TP regulation regarding cost and distribution arrangements under notice 55-18
- Tax counsel through a related company - Germany's Supreme Fiscal Court on intercompany pricing for services
- Tax issues in the provision of outbound services
- Tax law on intra-group and shareholder security from a transfer pricing perspective
- Tax reform in Peru : adopting anti-base erosion and profit shifting measures with a view to membership of the OECD and more
- Tax treatment of intercompany management fees
- Tax treatment of management services
- Tax treatment of services : does the value of patents and technical know-how prevail over the value of marketing efforts?
- Temporary U.S. transfer pricing services regulations
- The 2022 new Netherlands Transfer Pricing Decree
- The Code of Conduct for the EU's transfer pricing documentation
- The Netherlands' 2013 transfer pricing decree : extensive updates with a dose of uncertainty
- The Netherlands' 2013 transfer pricing decree : more clarity accompanies focus on profit shifting
- The OECD Transfer Pricing Guidelines 2017 - a walkthrough
- The OECD discussion draft on low-value intragroup services : a Canadian perspective
- The OECD draft on low-value intragroup services : a comparison with existing EU, U.S. and Dutch guidance
- The application of the arm's length principle to intra-company dealings : back to the origins
- The attribution of profits to permanent establishments : the taxation of intra-company dealings
- The deductibility of management fees : a note on Lockwood Buildings Limited v. Commissioner of Inland Revenue
- The determination and assessment of the appropriateness of interest rates in the case of cross-border financial transactions between related parties
- The fiscal treatment of head office costs and in particular shareholder/stewardship costs
- The hope for a transfer pricing safe harbor
- The new U.S. services rules: stewardship in the disjunctive
- The new guidance of the Russian Federal Tax Service on intra-group services : in alignment with the 2017 OECD Transfer Pricing Guidelines?
- The new rules on the place of supply of services in European VAT
- The profit split method : a holistic view of BEPS in transfer pricing [part 2]
- The tax treatment of shareholder costs
- The treatment of shareholder costs
- The treatment of shareholder costs
- The treatment of shareholder costs
- The treatment of shareholder costs
- Transactions between main offices and their fixed establishments
- Transfer pricing
- Transfer pricing and dispute resolution: aligning strategy and execution
- Transfer pricing aspects intra-group services : what are the open issues and what can be improved?
- Transfer pricing aspects of intra-group financial guarantees in light of the BEPS Action Plan
- Transfer pricing audit guidelines
- Transfer pricing audits of manufacturing companies in Indonesia : quo vadis?
- Transfer pricing considerations for the oil and gas industry : an Asian perspective
- Transfer pricing developments around the world 2019
- Transfer pricing developments around the world 2020
- Transfer pricing developments around the world 2021
- Transfer pricing documentation requirements
- Transfer pricing for services : the new wave hits
- Transfer pricing for services: the Australian approach
- Transfer pricing guide 2012 - part two
- Transfer pricing in Canada
- Transfer pricing in Canada
- Transfer pricing in Canada and the U.S. : intragroup services
- Transfer pricing in Serbia
- Transfer pricing in business practice in the light of an increase of intra-group services : results from the Transfer Pricing Study 2021
- Transfer pricing issues for Indian software companies doing business overseas
- Transfer pricing manual
- Transfer pricing prism : 2017
- Transfer pricing provisions not applicable to the provision of corporate guarantees if no costs are incurred
- Transfer pricing rules and policies : a comparison with Germany
- Transfer pricing under the new BEPS paradigm : a Korean perspective
- Two recent transfer pricing preliminary rulings by the Finnish Supreme Administrative Court
- U.S. tax planning for providers of cross-border services
- Umsatzsteuerrechtliche Organschaft und Kammerumlage 1 : Einzelfragen zur Berechnung und zu den Auswirkungen von nicht steuerbaren Innenumsätzen
- United Nations practical manual on transfer pricing for developing countries (2017)
- United Nations practical manual on transfer pricing for developing countries (2021)
- Unmasking "management fees" - what's in a name?
- Update on Sec. 482 services temporary regulations
- Use of intra-group agreements
- Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
- Using T-bills as a benchmark for setting returns for intragroup services
- VAT grouping from a European perspective
- VAT on cross-border intra-group services : China
- VAT on cross-border intra-group services : Indonesia
- VAT on cross-border intra-group services : Japan
- VAT on cross-border intra-group services : Philippines
- VAT on cross-border intra-group services : Taiwan
- Valuation of implicit support from a transfer pricing perspective
- Verrechenbare Dienstleistungen im internationalen Konzern: "Shareholder" vs "Stewardship" activities = Which services rendered between internationally related companies are corporate income tax deductible?
- Verrekenprijzen : de verdeling van de winst van een multinational
- Withholding tax on service fees paid to related companies
- Zinslose Darlehen zwischen verbundenen Kapitalgesellschaften : ein nationales und internationales Problem
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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/vzvUNdaadKc/" 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/vzvUNdaadKc/">intra-group services</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>
