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- Title
Servicios de apoyo a la gestión: ¿el fin de una controversia?
- Authors
Viladomat, Montserrat Trapé
- Abstract
The so called "Management fees" constitute one of the type of transactions that generate higher controversy between taxpayers and tax Administrations. Therefore double taxation is usual and there is an open debate on how to deal with this situation from a pragmatic perspective. The European Transfer Pricing Forum has focused on how best to address those issues and has reflected its conclusions in a recent report "Guidelines on Low Value Adding Intra-Group Services". Extremely meritable effort to develop from a European perspective the work of the OECD, however there is still a long way to go.
- Subjects
TAX laws; DOUBLE taxation; TRANSFER pricing; FISCAL policy; CONFLICT of laws; CORPORATE tax planning
- Publication
Partida Doble, 2010, Vol 21, Issue 223, p38
- ISSN
1133-7869
- Publication type
Article