Final settlement taxes for companies: Transfer of seats, interest charges, guarantees and step-ups in value

Research output: Contribution to journal › Article › Academic

Original language	English
Article number	14
Pages (from-to)	157-267
Number of pages	10
Journal	Bulletin for International Taxation
Volume	4/5
Early online date	15 Mar 2013
Publication status	Published - 15 Mar 2013

Cite this

@article{59b5c867b76a4fbbbf65610aa51512c5,

title = "Final settlement taxes for companies: Transfer of seats, interest charges, guarantees and step-ups in value",

author = "J. Korving and {van den Hurk}, H.T.P.M. and {van den Broek}, H.",

year = "2013",

month = mar,

day = "15",

language = "English",

volume = "4/5",

pages = "157--267",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation",

}

TY - JOUR

T1 - Final settlement taxes for companies: Transfer of seats, interest charges, guarantees and step-ups in value

AU - Korving, J.

AU - van den Hurk, H.T.P.M.

AU - van den Broek, H.

PY - 2013/3/15

Y1 - 2013/3/15

M3 - Article

SN - 1819-5490

VL - 4/5

SP - 157

EP - 267

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

M1 - 14

ER -