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4 — MNE’s intercompany financial activities Regeling aanvullende documentatieverplichtingen verrekenprijzen

MNE’s intercompany financial activities

a. A general description of how the group is financed, including important financing arrangements with unrelated lenders.

b. The identification of any members of the MNE group that provide a central financing function for the group, including the country under whose laws the entity is organised and the place of effective management of such entities.

c. A general description of the MNE’s general transfer pricing policies related to financing arrangements between associated enterprises.

Regeling
Regeling aanvullende documentatieverplichtingen verrekenprijzen
Soort
Ministeriële regeling
Geldend vanaf
01-01-2018
BWB-id
BWBR0037475
Versie
2018-01-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl