The Resource Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen

Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen

Label
Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen
Title
Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen
Creator
Subject
Language
eng
Summary
On 30 December 1999 the Federal Ministry of Finance announced administrative guidelines on the verification of income allocation by means of cost-sharing agreements between internationally affiliated companies. This article discusses the core of the new administrative guidelines, particularly pooling concept, activation, withholding tax and entering and withdrawal payments
Citation source
In: Internationales Steuerrecht. - Vol. 9 (2000),
http://library.link/vocab/creatorName
  • Vögele, A
  • Freytag, U
Language note
German
http://library.link/vocab/subjectName
  • transfer pricing
  • allocation of income
  • pool basis
  • cost sharing arrangement
  • division
Label
Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen
Instantiates
Publication
Label
Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen
Publication

Library Locations

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