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- W4230932360 abstract "Sint Maarten can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; Tax exempt company. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings. Rulings are issued by the tax administration upon application by the taxpayer." @default.
- W4230932360 created "2022-05-11" @default.
- W4230932360 date "2020-12-15" @default.
- W4230932360 modified "2023-10-14" @default.
- W4230932360 title "Sint Maarten" @default.
- W4230932360 doi "https://doi.org/10.1787/8432ab29-en" @default.
- W4230932360 hasPublicationYear "2020" @default.
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