The Resource Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)
Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)
Resource Information
The item Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Anonymous comparative figures used to check transfer prices. The Tax Court of Düsseldorf ruled on 8 December 1998 (not officially published) that transfer prices may not be corrected (solely) on the basis of anonymous comparative figures. The use of anonymous comparative figures would violate the rights of the taxpayer in the tax court proceedings, i.e. the right to be heard before a court. If the court or the tax authority gave information about the names of the comparative businesses, they would violate the tax secrecy of those businesses. Further, the court ruled, that the estimated transfer prices must be reduced because of the uncertainties of an estimate
- Label
- Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)
- Title
- Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)
- Summary
- Anonymous comparative figures used to check transfer prices. The Tax Court of Düsseldorf ruled on 8 December 1998 (not officially published) that transfer prices may not be corrected (solely) on the basis of anonymous comparative figures. The use of anonymous comparative figures would violate the rights of the taxpayer in the tax court proceedings, i.e. the right to be heard before a court. If the court or the tax authority gave information about the names of the comparative businesses, they would violate the tax secrecy of those businesses. Further, the court ruled, that the estimated transfer prices must be reduced because of the uncertainties of an estimate
- Citation source
- In: Internationales Steuerrecht. - Munchen. - Vol. 8 (1999),
- Language note
- German
- http://library.link/vocab/subjectName
-
- transfer pricing
- profit methods
- Label
- Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)
- Abbreviated title
- IStR
- Label
- Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)
- Abbreviated title
- IStR
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Anonyme-Vergleichsdaten-bei-der-Pr%C3%BCfung-von/kFjnNrXgLSo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Anonyme-Vergleichsdaten-bei-der-Pr%C3%BCfung-von/kFjnNrXgLSo/">Anonyme Vergleichsdaten bei der Prüfung von Verrechnungspreisen. (FG Düsseldorf, Urt. 8.12.1998, 6 K 3661/93)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
