The Resource Fundamentals of arm's length analysis in tax treaty context : view of the highest German Tax Court

Fundamentals of arm's length analysis in tax treaty context : view of the highest German Tax Court

Label
Fundamentals of arm's length analysis in tax treaty context : view of the highest German Tax Court
Title
Fundamentals of arm's length analysis in tax treaty context : view of the highest German Tax Court
Creator
Subject
Language
  • eng
  • eng
Summary
Recent decisions of the German Federal Tax Court elaborate and define the fundamentals of arm's length analysis in the context of tax treaties. This article discusses a decision which epitomizes the far-reaching implications of these fundamentals for intercompany loans
Citation source
In: Tax planning international : European tax service. - London. - Vol. 17 (2015),
http://library.link/vocab/creatorName
Schnorberger, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • intercompany loan
  • tax treaty
  • case law
Label
Fundamentals of arm's length analysis in tax treaty context : view of the highest German Tax Court
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/T/TPETS/7_Fundamentals_of.zip
Publication
Note
20150918

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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