Vroemen, Eric
Solving double taxation outside the realm of a mutual agreement procedure / Eric Vroemen .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
As transfer pricing adjustments are expected to increase, so will be mutual agreement procedure requests in order to remedy the resulting double taxation. To forego the downsides of this procedure, this article suggests that a MAP should be preceded by an attempt to obtain an unilateral corresponding adjustment. In the Netherlands, such an instrument is available and is called a pre-emptive MAP request.
PRECIOS DE TRANSFERENCIA
DOBLE IMPOSICION
CONVENIO MULTILATERAL
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 114-117
Solving double taxation outside the realm of a mutual agreement procedure / Eric Vroemen .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
As transfer pricing adjustments are expected to increase, so will be mutual agreement procedure requests in order to remedy the resulting double taxation. To forego the downsides of this procedure, this article suggests that a MAP should be preceded by an attempt to obtain an unilateral corresponding adjustment. In the Netherlands, such an instrument is available and is called a pre-emptive MAP request.
PRECIOS DE TRANSFERENCIA
DOBLE IMPOSICION
CONVENIO MULTILATERAL
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 114-117