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Secondary Adjustments and Related Aspects of Transfer Pricing Corrections - International Fiscal Association
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International Fiscal Association:

Secondary Adjustments and Related Aspects of Transfer Pricing Corrections - Taschenbuch

ISBN: 9789041101587

Paperback, [PU: 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? In this book you will be introduced to a labyrinth of potential adjustments that could flow from the primary transfer pricing adjustment. A glossary of terms is provided to assist the reader in sorting through the maze. You will learn about set-offs and corresponding adjustments as well as about secondary adjustments, such as reclassification of income. Following the outline are examples and diagrams that explicate the principles explained in the outline, as well as papers prepared by individual panellists., Taxation & Duties Law

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

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

ISBN: 9789041101587

ID: 864214740

Kluwer Law International. PAPERBACK. 9041101586 BRAND NEW W/FAST SHIPPING! This item is: IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections, by International Fiscal Association (Ifa), in a Softcover format. ISBN: 9041101586. Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. To avoid ordering the wrong item, please check your item's ISBN number! . New., Kluwer Law International

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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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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 ... 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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1996, ISBN: 9041101586

ID: 17179216794

[EAN: 9789041101587], Nieuw boek, [SC: 11.59], [PU: Kluwer Law International], Business & Economics|Taxation|General, Business & Economics, New Book. Shipped from US within 10 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.

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Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections - Taschenbuch

ISBN: 9789041101587

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Details zum Buch
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:

9789041101587

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 27.02.2017 11:48:20
ISBN/EAN: 9789041101587

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

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