Author: GermanyPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 48
Book Description
Protocol Amending Tax Convention with Germany
Author: GermanyPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 48
Book Description
Protocol Amending the Tax Convention with Germany
Author: United States. Congress. Senate. Committee on Foreign RelationsPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 10
Book Description
Tax Protocols with Belgium and Germany
Author: United States. Congress. Senate. Foreign RelationsPublisher:
ISBN:
Category :
Languages : en
Pages : 88
Book Description
OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Author: OECDPublisher: Org. for Economic Cooperation & Development
ISBN: 9789264241237
Category :
Languages : en
Pages : 186
Book Description
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Protocol Amending Tax Convention with Switzerland
Author: United States. Congress. Senate. Committee on Foreign RelationsPublisher:
ISBN:
Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
Languages : en
Pages : 94
Book Description
Protocol Amending the Tax Convention with Spain
Author: United States. Congress. Senate. Committee on Foreign RelationsPublisher:
ISBN:
Category : Convention Between the United States of America and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Languages : en
Pages : 104
Book Description
Monthly Catalog of United States Government Publications
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 722
Book Description
Legislative Calendar
Author: United States. Congress. Senate. Committee on Foreign RelationsPublisher:
ISBN:
Category : United States
Languages : en
Pages : 168
Book Description
Monthly Catalogue, United States Public Documents
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1050
Book Description
Congressional Record
Author: United States. CongressPublisher:
ISBN:
Category : Law
Languages : en
Pages :
Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)