The Resource New developments regarding transfer pricing documentation in Germany

New developments regarding transfer pricing documentation in Germany

Label
New developments regarding transfer pricing documentation in Germany
Title
New developments regarding transfer pricing documentation in Germany
Creator
Subject
Language
eng
Summary
In 2003, Germany enacted legislation that established extensive cooperation and documentation requirements and provided heavier possible sanctions for violations of the requirements. This legislation was the reaction to the landmark decision of the Federal Tax Court in 2001, which struck down increased documentation requirements for transactions between members of multinational companies. This article discusses the current requirements regarding transfer pricing documentation in Germany and the steps that should be taken when setting up a documentation management system to ensure compliance with the requirements
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
  • Dehnen, P.H
  • Bacht, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • documentation requirements
  • transfer pricing
Label
New developments regarding transfer pricing documentation in Germany
Instantiates
Publication
Label
New developments regarding transfer pricing documentation in Germany
Publication

Library Locations

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