The Resource German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision

German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision

Label
German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision
Title
German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision
Creator
Subject
Language
eng
Summary
In this note, the authors examine the ECJ's decision in Hornbach-Baumarkt (Case C-382/16), which addresses whether or not section 1 of the German Foreign Tax Act, which provides for income adjustments to non-arm's length transfer prices in respect of business relations with non-resident related parties but not in respect of purely domestic transactions, breaches EU law
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 4 ; p. 181-184
http://library.link/vocab/creatorName
  • Ditz, X
  • Quilitzsch, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • transfer pricing
  • EU tax law
  • arm's length principle
Label
German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision
Instantiates
Publication
Label
German transfer pricing rules incompatible with EU law : a critical assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) decision
Publication

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