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Impot des societes --- Impot des societes

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impot des societes --- vennootschapsbelasting

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Transfer Pricing Aspects of Intra-Group Financing provides one of the first in-depth analyses of the current worldwide working of transfer pricing in intra-group financing, and its resonance in law. For corporate managers, maximization of profits and market value of the company are prime objectives. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally because of the very attractive tax advantages obtainable. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This book presents solutions to issues that are related to transfer pricing and intra-group financing, by combining an academic and a practical approach.This important book presents the relevant issues related to loans, financial guarantees, and cash pooling and analyses an innovative possible approach to these issues. The book also describes new methodologies that can be implemented in practice, in order to make intra-group financing more compliant with efficient corporate financing decisions and the generally accepted OECD arm’s length principle.

vennootschapsbelasting --- oecd --- transfer pricing --- impot des societes

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impot des societes --- amortissement --- droit fiscal --- droit comptable --- impot des societes --- amortissement --- droit fiscal --- droit comptable

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diminution d'impot --- impot des societes --- aftrek --- vennootschapsbelasting --- deduction --- belastingvermindering