| Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: Secondary Adjustments and Related Aspects of Transfer Pricing Correcti Contributor(s): International Fiscal Association (Ifa) (Author) |
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ISBN: 9041101586 ISBN-13: 9789041101587 Publisher: Kluwer Law International OUR PRICE: $104.94 Product Type: Paperback - Other Formats Published: March 1996 |
| Additional Information |
| BISAC Categories: - Law | International - Law | Taxation - Business & Economics | Public Finance |
| Dewey: 341.484 |
| LCCN: 95045763 |
| Series: Ifa Congress Series Set |
| Physical Information: 0.17" H x 6.14" W x 9.21" (0.27 lbs) 80 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: This Seminar focused not only on the technical consideration of Secondary Aspects but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if so, what are the appropriate limitations on their use? While a 'corresponding adjustment' may be appropriate in order to avoid double taxation, other secondary adjustments, such as conforming adjustments' and reclassification of income' are more problematic. The Panellists and audience were asked to consider the implications of secondary adjustments in the context of tax compliance, tax administration, and private contracts. Is it appropriate for the tax administrator to intervene in private transactions to the extent of deeming' a capital contribution or deeming' a dividend? In this book you will be introduced to a labyrinth of potential adjustments that could flow from the primary transfer pricing adjustment. A glossary of terms is provided to assist the reader in sorting through the maze. You will learn about set-offs and corresponding adjustments as well as about secondary adjustments, such as reclassification of income. Following the outline are examples and diagrams that explicate the principles explained in the outline, as well as papers prepared by individual panellists. |