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 update on transfer pricing issues in Germany in 2013. Substance over form requirements have been reinforced. It also looks at permanent establishments and upcoming legislation on the arm's length principle
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
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
  • substance over form
  • PE
  • arm's length principle
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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