The Resource Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions

Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions

Label
Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
Title
Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
Creator
Subject
Language
eng
Summary
The German corporate tax reform 2008 brought dramatic changes to the transfer pricing legislation. Especially the transfer of functions to an affiliated company abroad can lead to a hypothetical arm's length test as well as to retroactive adjustments by the fiscal authorities. However, there are two exceptions to the tightened regulations - the "escape-clause" and the "safe harbour". The escape-clause is applied when the proportion of transferred intangibles does not exceed 25% of the value of the transfer package (comprising the functions, tangibles, intangibles, risks, potential profit, etc.). Two requirements must be met for the benefits of the safe harbour to apply. First, the transferred function, which is now performed by the company in the country abroad, is only performed for the company in Germany. Second, the remuneration for the performed function is determined by using the cost-plus method. The authors discuss the two exceptions in detail and also show examples of typical transfers of functions from Germany to Austria
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
  • Mühlmann, B.W
  • Posautz, G
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • reorganization
  • safe harbour
Label
Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
Instantiates
Publication
Label
Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
Publication

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