The Resource Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
Resource Information
The item Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen 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 Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen 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
- Transfer pricing - profit-split in special cases. The author argues that the profit split method should be used for licence agreements and global trading as areas where methods such as the comparable uncontrolled prices method or the cost-plus method or the resale method do not sufficiently work to determine the transfer prices
- Label
- Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
- Title
- Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
- Summary
- Transfer pricing - profit-split in special cases. The author argues that the profit split method should be used for licence agreements and global trading as areas where methods such as the comparable uncontrolled prices method or the cost-plus method or the resale method do not sufficiently work to determine the transfer prices
- Citation source
- In: Internationales Steuerrecht. - Munchen. - Vol. 4 (1995),
- http://library.link/vocab/creatorName
- Portner, R
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- transfer pricing
- profit split method
- global trading
- Label
- Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
- Abbreviated title
- IStR
- Label
- Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
- Abbreviated title
- IStR
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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/Zwischenstaatliche-Gewinnabgrenzung--/MUoJ-MgU5Ag/" 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/Zwischenstaatliche-Gewinnabgrenzung--/MUoJ-MgU5Ag/">Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen</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/Zwischenstaatliche-Gewinnabgrenzung--/MUoJ-MgU5Ag/" 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/Zwischenstaatliche-Gewinnabgrenzung--/MUoJ-MgU5Ag/">Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen</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>
