<<eira:Non-binding Instrument>> Convention on elimination of double taxation — adjustment of profits of associated companies ()
DESCRIPTION: "Euopean Legal Act introducing a procedure to eliminate double taxation in specific situations. For example, where branches of multinational companies (associated companies) which are based in different EU countries are taxed by more than one EU country as a result of an upward adjustment in its profits in another EU country. "
IDABB113_SBB1627321348515
dct:typeeira:Non-bindingInstrument
dct:publisher
dct:modified26/07/2021
dct:description
dct:spatial
eira:supporting_a_TES
eira:implementation_supported_by_a_TES
eira:viewLegal view