Greil, Stefan
The determination and assessment of the appropriateness of interest rates in the case of cross-border financial transactions between related parties Electrónico / Stefan Greil and Dirk Schilling .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
Assessing the appropriateness of interest rates for loan relationships in multinational groups or corporate groups may be the subject of controversial discussions in tax audits. On the basis of a two-stage concept, the case study is intended to provide the practical determination of the interest rates for such transactions. This gradually developed case study serves as a fruitful instruction for consulting practice, administration and jurisdiction, while realizing an appropriate arms' length interest rate.
GRUPOS DE EMPRESAS
CREDITO
INTERES
IMPUESTOS
PRECIOS DE TRANSFERENCIA
OPERACIONES TRANSFRONTERIZAS
AUDITORIA FISCAL
Schilling, Dirk
International Transfer Pricing Journal 1385-3074 v. 27, n. 1, January 2020, p. 28-35
The determination and assessment of the appropriateness of interest rates in the case of cross-border financial transactions between related parties Electrónico / Stefan Greil and Dirk Schilling .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
Assessing the appropriateness of interest rates for loan relationships in multinational groups or corporate groups may be the subject of controversial discussions in tax audits. On the basis of a two-stage concept, the case study is intended to provide the practical determination of the interest rates for such transactions. This gradually developed case study serves as a fruitful instruction for consulting practice, administration and jurisdiction, while realizing an appropriate arms' length interest rate.
GRUPOS DE EMPRESAS
CREDITO
INTERES
IMPUESTOS
PRECIOS DE TRANSFERENCIA
OPERACIONES TRANSFRONTERIZAS
AUDITORIA FISCAL
Schilling, Dirk
International Transfer Pricing Journal 1385-3074 v. 27, n. 1, January 2020, p. 28-35