Domestic Arm's Length Principle in Transfer Pricing Goes Beyond Tax Treaty Rules, Governing General Enterprise Taxation.

Domestic Arm's Length Principle in Transfer Pricing Goes Beyond Tax Treaty Rules, Governing General Enterprise Taxation. https://www.taxtmi.com/highlights?id=32195 ALP adjustments - there is a school of thought that a domestic arm’s length principle, which is what transfer pricing legislation represents, goes much beyond a tax treaty’s normal rule making scope since this arm’s length principle governs taxation of an enterprise in general and the tax treaties do not restrict domestic law in this respect - AT en-us Thu, 24 Nov 2016 20:02:27 +0530 Thu, 24 Nov 2016 20:02:27 +0530 TaxTMI RSS Generator Domestic Arm's Length Principle in Transfer Pricing Goes Beyond Tax Treaty Rules, Governing General Enterprise Taxation. https://www.taxtmi.com/highlights?id=32195 ALP adjustments - there is a school of thought that a domestic arm’s length principle, which is what transfer pricing legislation represents, goes much beyond a tax treaty’s normal rule making scope since this arm’s length principle governs taxation of an enterprise in general and the tax treaties do not restrict domestic law in this respect - AT Highlights Income Tax Thu, 24 Nov 2016 20:02:27 +0530 https://www.taxtmi.com/highlights?id=32195