Key Practical Issues in Eliminating the Double Taxation of Business Income

Journal
Gouthière, B.
France; International
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
PriceUSD 45

The author, in this article, considers the key practical issues that enterprises encounter in relation to the allocation of business income between the residence and source states, and in resolving the conflicts that regularly arise between those two states – notably, but not exclusively, with regard to transfer pricing.