Safe harbours for intra-group loans in Eurozone: Experience from selected countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912002" target="_blank" >RIV/62156489:43110/17:43912002 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.1504/IJMEF.2017.087472" target="_blank" >https://doi.org/10.1504/IJMEF.2017.087472</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1504/IJMEF.2017.087472" target="_blank" >10.1504/IJMEF.2017.087472</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Safe harbours for intra-group loans in Eurozone: Experience from selected countries

Popis výsledku v původním jazyce

Generally, the application of the arm&apos;s length principle is a resource-intensive process, because it may impose a heavy administrative burden on taxpayers and tax administrations. With regard to financing activities, intra-group financing has become a very popular tax planning instrument, which has been subjected to scrutiny by both tax authorities and the Base Erosion and Profit Shifting project. Therefore, when assessing the arm&apos;s length interest rate for financing arrangements, it is necessary to analyse the various factors and also to comply with thin capitalisation rules if they are implemented. However, a few countries introduced safe harbours that ensure the elimination of other factors of comparability if an interest rate falls within such set range so that the greater simplicity and the reduction of compliance burden will be received. The proposal of safe harbours for intra-group loans in Eurozone was performed based on the experiences in Switzerland, the USA and Australia.

Název v anglickém jazyce

Safe harbours for intra-group loans in Eurozone: Experience from selected countries

Popis výsledku anglicky

Generally, the application of the arm&apos;s length principle is a resource-intensive process, because it may impose a heavy administrative burden on taxpayers and tax administrations. With regard to financing activities, intra-group financing has become a very popular tax planning instrument, which has been subjected to scrutiny by both tax authorities and the Base Erosion and Profit Shifting project. Therefore, when assessing the arm&apos;s length interest rate for financing arrangements, it is necessary to analyse the various factors and also to comply with thin capitalisation rules if they are implemented. However, a few countries introduced safe harbours that ensure the elimination of other factors of comparability if an interest rate falls within such set range so that the greater simplicity and the reduction of compliance burden will be received. The proposal of safe harbours for intra-group loans in Eurozone was performed based on the experiences in Switzerland, the USA and Australia.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

International Journal of Monetary Economics and Finance

ISBN

—

ISSN

1752-0479

e-ISSN

1752-0487

Počet stran výsledku

12

Strana od-do

341-352

Název nakladatele

Inderscience Publishers

Místo vydání

Olney

Místo konání akce

Hong Kong

Datum konání akce

3. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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