| Title |
Tarptautinės ginčų transakcijų kainodaros srityje nagrinėjimo galimybės / |
| Translation of Title |
International possibilities for resolving transfer pricing disputes. |
| Authors |
Savickaitė, Kristina |
| DOI |
10.15388/Teise.2008.0.325 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2008, t. 69, p. 52-67.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
international possibilities ; Model Tax Convention ; Associated Enterprises |
| Abstract [eng] |
The article aims at presenting the international possibilities for resolving the transfer pricing disputes. Main attention is drawn to the analysis of the provisions of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co-operation and Development and the Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises together disclosing their shortcomings. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2008 |
| CC license |
|
