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

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
Creator
Subject
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
Instantiates
Publication
Label
Germany's new transfer pricing rules on transfers of business functions abroad
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...