The Resource Transfer pricing documentation requirements : a comparison of German and French practice

Transfer pricing documentation requirements : a comparison of German and French practice

Label
Transfer pricing documentation requirements : a comparison of German and French practice
Title
Transfer pricing documentation requirements : a comparison of German and French practice
Creator
Subject
Language
eng
Summary
The authors provide an overview of the transfer pricing documentation rules of Germany and France. These rules are inter alia compared with the EU Joint Transfer Pricing Forum's master file approach. Both sets of transfer pricing documentation rules, the obligations they involve, timing and penalties are the subject of comparison between the French and German practice. The article ends with a clear summary of the authors' findings and some final remarks
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006), no. 5 ; p. 243-248
http://library.link/vocab/creatorName
  • Escaut, P
  • Sprenger, I
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • master file
Label
Transfer pricing documentation requirements : a comparison of German and French practice
Instantiates
Publication
Label
Transfer pricing documentation requirements : a comparison of German and French practice
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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