The Resource Annual review : Germany

Annual review : Germany

Label
Annual review : Germany
Title
Annual review : Germany
Creator
Subject
Language
eng
Summary
This article provides an overview of the German transfer pricing developments of 2012. It looks at (I) new treatment of attribution of profits, (II) the situation prior to new law on permanent establishments (PEs), (III) new legislation on PEs, (IV) the effect and reactions to the law on PEs, (V) further legislative changes, (VI) changes to the conduct of audits and (VII) outlook for 2013
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Vögele, A
  • Homont, P. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • PE
  • attribution of profits
  • arm's length principle
  • audit
Label
Annual review : Germany
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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