Grundsatzentscheidung zu anonymen Vergleichsdaten in der Prüfung von Verrechnungspreisen

Resource Information

The work Grundsatzentscheidung zu anonymen Vergleichsdaten in der Prüfung von Verrechnungspreisen represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Grundsatzentscheidung zu anonymen Vergleichsdaten in der Prüfung von Verrechnungspreisen

Creator

• Borstell, Thomas
• Prick, Michael

Subject

• profit methods
• transfer pricing

Summary

Leading decision on anonymous comparative figures used to check transfer prices. The Tax Court of Düsseldorf ruled on 8 December 1998 (decision partly published in Internationales Steuerrecht 1999 at 311) that transfer prices may not be corrected (solely) on the basis of anonymous comparative figures. The use of anonymous comparative figures would violate the rights of the taxpayer in the tax court proceedings, i.e. the right to be heard before a court. If the court or the tax authority would give information about the names of the comparative businesses, they would violate the tax secrecy of those businesses. The authors discuss the decision and the impact on the application of the comparable profit method in Germany

Citation source

In: Internationales Steuerrecht. - Munchen. - Vol. 8 (1999),

Language note

German