The Resource New developments regarding transfer pricing documentation in Germany
New developments regarding transfer pricing documentation in Germany
Resource Information
The item New developments regarding transfer pricing documentation in Germany 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 New developments regarding transfer pricing documentation in Germany 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
- 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
- Language
- eng
- Label
- New developments regarding transfer pricing documentation in Germany
- Title
- New developments regarding transfer pricing documentation in Germany
- 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
- Label
- New developments regarding transfer pricing documentation in Germany
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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/New-developments-regarding-transfer-pricing/G0Hz9Hf5nus/" 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/New-developments-regarding-transfer-pricing/G0Hz9Hf5nus/">New developments regarding transfer pricing documentation in Germany</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>
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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/New-developments-regarding-transfer-pricing/G0Hz9Hf5nus/" 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/New-developments-regarding-transfer-pricing/G0Hz9Hf5nus/">New developments regarding transfer pricing documentation in Germany</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>
