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http://hdl.handle.net/11320/5626
Tytuł: | Country by country reporting |
Autorzy: | Valachová, Martina |
Data wydania: | 2016 |
Data dodania: | 14-cze-2017 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 9, 2016, s. 17-20 |
Abstrakt: | The three pillar approach to transfer pricing documentation makes multinational enterprises obliged to provide in master file, local file and country by country report the consistent transfer pricing positions that enable tax authorities to assess whether companies have engaged in transfer pricing practices that have the effect of artificially shifting substantial amounts of income into a tax-advantaged environment. The main goal of this contribution is to clarify the tool of country by country reporting and mention the potential issues of its implementation process. |
Afiliacja: | Faculty of Law, Masaryk University, Czech Republic |
URI: | http://hdl.handle.net/11320/5626 |
DOI: | 10.15290/acr.2016.09.04 |
ISSN: | 1899-5942 |
Typ Dokumentu: | Article |
Występuje w kolekcji(ach): | Annual Center Review, 2016, nr 9 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_9_M_Valachova_Country_by_country_reporting.pdf | 159,97 kB | Adobe PDF | Otwórz |
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