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IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: 19 (IFA Congress Seminar) - International Fiscal Association (IFA)
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International Fiscal Association (IFA):

IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: 19 (IFA Congress Seminar) - Taschenbuch

ISBN: 9041101586

[SR: 9150104], Paperback, [EAN: 9789041101587], Kluwer Law International, Kluwer Law International, Book, [PU: Kluwer Law International], 1996-03-14, Kluwer Law International, This seminar focused not only on the technical consideration of secondary aspects but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if so, what are the appropriate limitations on their use? While a "corresponding adjustment" may be appropriate in order to avoid double taxation, other secondary adjustments, such as "conforming adjustments" and "reclassification of income" are more problematic. The panellists and audience were asked to consider the implications of secondary adjustments in the context of tax compliance, tax administration, and private contracts. Is it appropriate for the tax administrator to intervene in private transactions to the extent of "deeming" a capital contribution or "deeming" a dividend? Set-offs and corresponding adjustments, as well as about secondary adjustments, such as reclassification of income, are included here. Following the outline are examples and diagrams that explicate the principles explained in the outline, as well as papers prepared by individual panellists., 268153, Economics, 268156, Econometrics, 268159, Economic Conditions, 268160, Economic Policy & Development, 506824, Economic Systems, 268163, History, 268164, International Economics, 268170, Labour, 268173, Macroeconomics, 268176, Microeconomics, 268177, Political Economy, 268178, Theory & Philosophy, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 276069, International, 275945, Law, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 268216, Public, 268179, Professional Finance, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 268118, International, 659890, Reference & Education, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books

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Secondary Adjustments and Related Aspects of Transfer Pricing Corrections:Proceedings of a Seminar Held in Toronto, Canada, in 1994 During the 48th ... the International Fiscal Association (Ktc,) - International Fiscal Association Staff
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International Fiscal Association Staff:

Secondary Adjustments and Related Aspects of Transfer Pricing Corrections:Proceedings of a Seminar Held in Toronto, Canada, in 1994 During the 48th ... the International Fiscal Association (Ktc,) - Taschenbuch

ISBN: 9041101586

Taschenbuch, [EAN: 9789041101587], Springer Netherland, Springer Netherland, Book, [PU: Springer Netherland], Springer Netherland, 58219011, Schulden & Defizite, 58202011, Wirtschaftswissenschaften, 58173011, Business, Karriere & Geld, 54071011, Genres, 52044011, Fremdsprachige Bücher, 58214011, Finanzwesen, 58202011, Wirtschaftswissenschaften, 58173011, Business, Karriere & Geld, 54071011, Genres, 52044011, Fremdsprachige Bücher, 58285011, International, 58231011, Devisenkurs, 58208011, Export & Import, 58288011, Weltweites Marketing, 58211011, Wirtschaft, 1322107031, Wirtschaftsbedingungen, 58173011, Business, Karriere & Geld, 54071011, Genres, 52044011, Fremdsprachige Bücher, 63988011, Steuerwesen, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher

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Secondary Adjustments and Related Aspects of Transfer Pricing Corrections:Proceedings of a Seminar Held in Toronto, Canada, in 1994 During the 48th ... Fiscal Association (IFA Congress Series Set) - International Fiscal Association Staff
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Secondary Adjustments and Related Aspects of Transfer Pricing Corrections:Proceedings of a Seminar Held in Toronto, Canada, in 1994 During the 48th ... Fiscal Association (IFA Congress Series Set) - Taschenbuch

1994

ISBN: 9789041101587

ID: 905333020

Kluwer Law International, 1996-03-14. Paperback. Used:Good. Ships Fast. Expedite Shipping Available., Kluwer Law International, 1996-03-14

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Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: Proceedings of a Seminar Held in Toronto, Canada, in 1994 During the 48th...Fiscal Association (Ifa Congress Series Set) - Taschenbuch

1996, ISBN: 9789041101587

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Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections (IFA Congress Series Set)
Autor:

International Fiscal Associaiton (IFA); International Fiscal Association Staff

Titel:

Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections (IFA Congress Series Set)

ISBN-Nummer:

9041101586

The papers in this text are taken from a seminar which focused not only on the technical consideration of secondary aspects, but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if so, what are the appropriate limitations on their use?

Detailangaben zum Buch - Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections (IFA Congress Series Set)


EAN (ISBN-13): 9789041101587
ISBN (ISBN-10): 9041101586
Taschenbuch
Erscheinungsjahr: 1996
Herausgeber: Kluwer Law International
80 Seiten
Gewicht: 0,122 kg
Sprache: eng/Englisch

Buch in der Datenbank seit 30.04.2007 18:23:45
Buch zuletzt gefunden am 17.09.2016 21:31:18
ISBN/EAN: 9041101586

ISBN - alternative Schreibweisen:
90-411-0158-6, 978-90-411-0158-7

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