The Resource Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?

Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?

Label
Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?
Title
Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?
Creator
Subject
Language
eng
Summary
Since 2004, pharmaceutical sales companies have been required to make a funding protection contribution to the Main Association of Austrian Social Security Institutions. In the case of associated enterprises, the question arises which group member must bear this expence. The author discusses the question in relation to Art. 9 of the OECD Model and the OECD Transfer Pricing Guidelines
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Macho, R
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • OECD Model
  • OECD Model
  • pharmaceutical industry
  • transfer pricing
  • social security
  • transfer pricing
  • group of companies
  • associated enterprises
Label
Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?
Instantiates
Publication
Label
Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?
Publication

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