The Resource Germany's new transfer pricing rules on transfers of business functions abroad
Germany's new transfer pricing rules on transfers of business functions abroad
Resource Information
The item Germany's new transfer pricing rules on transfers of business functions abroad 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 Germany's new transfer pricing rules on transfers of business functions abroad 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
- Sec. 1 of the Foreign Relations Tax Act (Außensteuergesetz or AStG) contains the general basis for applying Germany's transfer pricing regime and the rules for determining income from cross-border transactions between related parties. In 2008, the AStG was amended by adding new Sec. 1(3), which contains rules on the transfer of business functions abroad and authorizes the Ministry of Finance to issue regulations for applying the new rules. This article discusses the main aspects of new Sec. 1(3) AStG and the regulations issued by the Ministry of Finance in May 2008
- Language
- eng
- Label
- Germany's new transfer pricing rules on transfers of business functions abroad
- Title
- Germany's new transfer pricing rules on transfers of business functions abroad
- Language
- eng
- Summary
- Sec. 1 of the Foreign Relations Tax Act (Außensteuergesetz or AStG) contains the general basis for applying Germany's transfer pricing regime and the rules for determining income from cross-border transactions between related parties. In 2008, the AStG was amended by adding new Sec. 1(3), which contains rules on the transfer of business functions abroad and authorizes the Ministry of Finance to issue regulations for applying the new rules. This article discusses the main aspects of new Sec. 1(3) AStG and the regulations issued by the Ministry of Finance in May 2008
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
- http://library.link/vocab/creatorName
-
- Dehnen, P.H
- Rhines, R.A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- functional analysis
- arm's length principle
- Label
- Germany's new transfer pricing rules on transfers of business functions abroad
- Label
- Germany's new transfer pricing rules on transfers of business functions abroad
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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/Germanys-new-transfer-pricing-rules-on-transfers/wTc6iR9YIv0/" 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/Germanys-new-transfer-pricing-rules-on-transfers/wTc6iR9YIv0/">Germany's new transfer pricing rules on transfers of business functions abroad</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>
