The Resource German draft principles on function transfers : essential contents and implications for taxpayers
German draft principles on function transfers : essential contents and implications for taxpayers
Resource Information
The item German draft principles on function transfers : essential contents and implications for taxpayers 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 German draft principles on function transfers : essential contents and implications for taxpayers 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
- The German Federal Ministry of Finance on July 17, 2009 released the "Draft principles for the examination of income allocation between related parties in cases of a cross-border transfer of functions" (Draft Principles). The Draft Principles provide clarifications and administrative guidance on the application of paragraph 1(3) of the Foreign Tax Code (AStG) and the Order Decree Law on the Transfer of Functions (Funktionsverlagerungverordnung, (FVerlV)). This article summarizes the Draft Principles' essential contents, discusses implications for taxpayers, and suggests how to manage the risks associated with function transfers
- Language
- eng
- Label
- German draft principles on function transfers : essential contents and implications for taxpayers
- Title
- German draft principles on function transfers : essential contents and implications for taxpayers
- Language
- eng
- Summary
- The German Federal Ministry of Finance on July 17, 2009 released the "Draft principles for the examination of income allocation between related parties in cases of a cross-border transfer of functions" (Draft Principles). The Draft Principles provide clarifications and administrative guidance on the application of paragraph 1(3) of the Foreign Tax Code (AStG) and the Order Decree Law on the Transfer of Functions (Funktionsverlagerungverordnung, (FVerlV)). This article summarizes the Draft Principles' essential contents, discusses implications for taxpayers, and suggests how to manage the risks associated with function transfers
- Citation source
- In: Journal of international taxation. - New York. - Vol. 21 (2010),
- http://library.link/vocab/creatorName
-
- Huelster, T
- Kohl, E
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- reorganization
- risk management
- Label
- German draft principles on function transfers : essential contents and implications for taxpayers
- Label
- German draft principles on function transfers : essential contents and implications for taxpayers
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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/German-draft-principles-on-function-transfers-/JGhWHFe23D8/" 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/German-draft-principles-on-function-transfers-/JGhWHFe23D8/">German draft principles on function transfers : essential contents and implications for taxpayers</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>
