The Resource German Court issues important decision in transfer pricing case

German Court issues important decision in transfer pricing case

Label
German Court issues important decision in transfer pricing case
Title
German Court issues important decision in transfer pricing case
Creator
Subject
Summary
This article overviews a German's Court decision on a cross-border transfer pricing case. The author points out that, the reticence from the German court to accept a third-party sale in a different country as acceptable as a comparable uncontrolled price shows the Germany's tax authorities move toward a more technical, facts-and circumstances administration of transfer pricing rules, and a more aggresive position. He emphazise the effect of the case on German tax audits of other German distributors controlled by foreign companies
Citation source
In: Tax notes international. - Arlington. - Vol. 7 (1993),
http://library.link/vocab/creatorName
  • Sieker, K
  • Amerkhail, V
  • Benson, D
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • functional analysis
Label
German Court issues important decision in transfer pricing case
Instantiates
Publication
Label
German Court issues important decision in transfer pricing case
Publication

Library Locations

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