The Resource Germany's highest Tax Court and the fundamentals of arm's length analysis in a treaty context

Germany's highest Tax Court and the fundamentals of arm's length analysis in a treaty context

Label
Germany's highest Tax Court and the fundamentals of arm's length analysis in a treaty context
Title
Germany's highest Tax Court and the fundamentals of arm's length analysis in a treaty context
Creator
Subject
Language
  • eng
  • eng
Summary
Recent decisions of the German Federal Tax Court elaborate on and define the fundamentals of an arm's length analysis in the context of tax treaties. This article discusses a 17 December 2014, Tax Court decision that epitomizes the far-reaching implications of these fundamentals for intercompany loans, and uses examples to illustrate the ruling's practical implications
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Schnorberger, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax treaty
  • intercompany loan
  • case law
Label
Germany's highest Tax Court and the fundamentals of arm's length analysis in a treaty context
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/T/TAXMATRP/vol.24/7_Germanys_highest.zip
Publication
Note
20150917

Library Locations

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