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

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
Creator
Subject
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
Instantiates
Publication
Label
German draft principles on function transfers : essential contents and implications for taxpayers
Publication

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