Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Andorra can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; 1. Holding company regime and 2. Special regime for exploitation of certain intangibles. (ii) cross-border unilateral APAs and any other cross-border unilateral tax...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2022.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009710838106719 |
| Summary: | Andorra can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; 1. Holding company regime and 2. Special regime for exploitation of certain intangibles. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings. |
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| Physical Description: | 1 online resource (427 pages) |
| ISBN: | 9789264404472 |
