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- "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
- (Mindest-)Kriterien für den Betriebsausgabenabzug für Fremdleistungen?
- 2009 Global transfer pricing survey : tax authority insights : perspectives, interpretations and regulatory changes
- 2010 US international tax law changes impacting "inbound" investment
- 6662(e) regs. barely loosen Gordian knot of compliance
- A German perspective on transfer pricing documentation requirements
- A Thailand perspective on BEPS
- A buyer's guide to transfer pricing software
- A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
- A new era of risk-based IRS transfer pricing enforcement
- A new format for transfer pricing enquiries
- A new transfer pricing era
- A policy for intercompany services
- A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals
- Accounting standard (ASC) 606 and transfer pricing - the devil is in the details
- Action 13: transfer pricing documentation and country-by-country reporting
- Adoption of substantial amendments to transfer pricing legislation
- Advance pricing agreements
- Aktuelle Entwicklungen bei den internationalen Verrechnungspreisen
- Aktuelle Entwicklungen in China im Bereich der Verrechnungspreise
- Aktuelle Trends bei DBA-Verständigungsverfahren und Multilaterale Vereinheitlichung von Dokumentationspflichten
- Albania introduces new transfer pricing legislation
- Albanian Ministry of Finance issues instruction for implementation of new transfer pricing legislation
- Algemene aspecten van verrekenprijzen
- Amendments to TP legislation and new informative return
- Amendments to transfer pricing provisions
- Amendments to transfer pricing rules in 2012
- An analysis of China's draft transfer pricing documentation rules
- An analysis of transfer pricing in Slovakia
- An in-depth analysis of new transfer pricing documentation rules
- An introduction to the transfer pricing policy in Malaysia
- An overview of arm's length approaches to thin capitalization
- Analysis : German regulations on country-by-country reporting
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- Annual review : Australia
- Annual review : Australia
- Annual review : Belgium
- Annual review : Belgium
- Annual review : China and Hong Kong
- Annual review : France
- Annual review : France
- Annual review : Russia
- Appropriate Canadian transfer pricing documentation
- Argentina updates its transfer pricing rules
- Asia Pacific transfer pricing guide
- Asia-Pacific transfer pricing law and developments
- Asian voices : BEPS and beyond
- Assessing the implementation of Nigeria's transfer pricing regulations
- Aufzeichnungspflichten für internationale Verrechnungspreise : Verwaltungsgrundsätze Verfahren
- Ausgewählte Aspekte der Verwaltungsgrundsatze - Verfahren (Teil I) : Dokumentation von Verrechnungspreislisten
- Ausgewählte Aspekte der Verwaltungsgrundsätze - Verfahren (Teil II) : Dokumentation von Verrechnungspreislisten
- Australia : business restructuring developments
- Australia : new transfer pricing laws passed
- Australia [Recent developments in transfer pricing regime]
- Australia issues ruling on documentation of transfer pricing methodologies
- Australia: a fundamental re-write of existing rules
- Australia: disclosure of reportable tax positions
- Australia: stage one of transfer pricing reforms legislated
- Australian Taxation Office issues significant guidance on new transfer pricing rules
- Australian reforms
- Austria publishes draft regulation for implementation of transfer pricing documentation law
- Authorities issue report criticizing Danish documentation standards : new strict rules proposed
- Authorities maintain focus
- BEPS : a transfer pricing documentation survival kit for small and medium businesses
- BEPS : neue Regeln und Herausforderungen für österreichische Unternehmen
- BEPS Monitoring Group comments on OECD country-by-country reporting discussion draft
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- BEPS and transfer pricing : what do we do now?
- BEPS implementation in China : review and outlook
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting impact on transfer pricing - relevance of current actions on India
- Basics of transfer pricing documentation
- Belgian audit centre bombards taxpayers with detailed requests
- Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
- Benötigt Österreich gesetzliche Dokumentationspflichten für Verrechnungspreise? = Does Austria need legislation on transfer pricing documentation?
- Besonderheiten bei der Dokumentation internationaler Verrechnungspreise im Fall der Übertragung und Nutzungsüberlassung immaterieller Wirtschaftsgüter
- Best practices for preparing global transfer pricing documentation
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Betriebswirtschaftliche Bewertungsfragen und verdeckte Gewinnausschüttung : Dokumentation einer methodisch korrekten Preisfestlegung
- Bi- und multilaterale Vorabverständigungsverfahren in Russland : erstmaliger Zugang zu internationalen Verhandlungen
- Big brother is watching your annual transfer pricing report
- Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
- Blockchain, transfer pricing, customs valuations, and indirect taxes
- Business risk and loss defence: a transfer pricing perspective
- CFE Forum 2014 : policies for a sustainable tax future
- Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
- Can procedural rules create obstacles to fundamental freedoms in European law?
- Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
- Canada's approach to implementing OECD documentation rules
- Canada's place in the contemporary transfer pricing world
- Canadian management fees : departure from a "back of the envelope" approach
- Canadian transfer pricing audits target intragroup services
- CbC reporting : 1 step closer
- Ceny transferowe : 259 wyjaśnien i interpretacji
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Changes brought about by transfer pricing decree 20/2013 of 18 june 2013
- Changes in transfer pricing regulation and practice
- Changes to tranfer pricing documentation requirements in South Africa
- Changes to transfer pricing rules in Spain
- Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
- Chile : new transfer pricing rules
- China and Hong Kong [Recent developments in transfer pricing regime]
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- China issues draft transfer pricing rules, includes detailed documentation provisions
- China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
- China's new CIT Law reshaping the transfer pricing enforcement landscape
- China's new documentation rules : widening the net on transfer pricing disclosure
- Codification of the arm's length principle in the Netherlands Corporate Income Tax Act
- Common misconceptions found in pragmatic policies
- Comparative survey : international aspects of transfer pricing litigation
- Comparing the Canadian and US regimes: a Canadian perspective
- Compliance agreements
- Comprehensive decree on transfer pricing signed
- Congress should examine transfer pricing documentation
- Contrôle des prix de transfert : un dispositif critiquable?
- Contrôle fiscal. Instruction du 23 juillet 1998 de la DGI et du SLF
- Corporate tax treatment of transfer pricing
- Countering BEPS through transfer pricing documentation
- Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
- Country-by-country reporting
- Country-by-country reporting : a UK perspective
- Country-by-country reporting : law in the making
- Country-by-country reporting : the Irish perspective
- Court case on documentation requirements
- Customise your transfer pricing!
- DEMPE functions and the RACI concept : more clarity or confusion ahead?
- Danes get new valuation and documentation guidelines
- Das Anwendungsschreiben zum Urteil des BFH vom 17.10.2001
- Das OECD White Paper on Transfer Pricing Documentation : Zusammenfassung und kritische Würdigung des Diskussionspapiers
- Das Verrechnungspreisdokumentationsgesetz
- Datenbankanalysen bei Verrechnungspreisen - Verpflichtung des Steuerpflichtigen zur Bereitstellung eines uneingeschränkten Zugriffs für die Finanzverwaltung?
- Datenbankanalysen zu internationalen Verrechnungspreisen : Erfahrungen aus der Betriebsprüfung
- De nieuwe documentatieplicht in art. 12 ag Wet Vpb 1969
- De nieuwe documentatieplicht inzake verrekenprijzen van A tot Z : quod non est in actis non est in mundo
- Deadlines approaching for documentation submissions in China
- Decision of the Secretary General for Public Revenue on transfer pricing documentation rules
- Decree of Minister of Finance no. 22/2009 (X.16) on documentation requirements related to establishing the arm's length price
- Decree on submitting transfer pricing data
- Decrees add to transfer pricing compliance
- Denmark - Microsoft and a landmark transfer pricing ruling
- Denmark : new legislation tightens transfer pricing regime
- Denmark steps up transfer pricing audits
- Denmark's proposed amendments to the corporate tax regime
- Der BFH und die Möglichkeit einer wirksamen Steueraufsicht unter dem "Authorised OECD Approach" : weitere Anmerkungen zu BFH vom 10. 4. 2013, I R 45/11
- Die "Gewinnabgrenzungsaufzeichnungsverordnung "- eine Würdigung - Teil I
- Die "Gewinnabgrenzungsaufzeichnungsverordnung "- eine Würdigung - Teil II
- Die Aufzeichnungspflichten für internationale Verrechnungspreise
- Die BMF-Information zur Verrechnungspreisdokumentation : die wichtigsten Aussagen im Überblick
- Die Bildung von Rückstellungen für die steuerliche Verrechnungspreisdokumentation
- Die Dokumentation angemessener Verrechnungspreise nach den Verwaltungsgrundsätze-Verfahren: eine kritische Analyse
- Die Dokumentation internationaler Verrechnungspreise nach den "Verwaltungsgrundsätze-Verfahren"
- Die Dokumentation von Verrechnungspreisen : der OECD Bericht zu Massnahme 13 des BEPS Action Plan
- Die Konkretisierung der Aufzeichnungspflichten für internationale Verrechnungspreise in den Verwaltungsgrundsätzen Verfahren
- Die Rolle von datenbankgestützten Margenanalysen bei der Bestimmung fremdüblicher Verrechnungspreise
- Die Umsetzung des OECD BEPS-Projektes in Deutschland
- Die VPDG-Durchführungsverordnung in Österreich : Anpassung der Verrechnungspreisregelungen an BEPS- und EU-Vorgaben
- Die Verrechnung von immateriellen Wirtschaftsgütern im Konzern : aktuelle Fragestellungen aus der Praxis
- Die Verwaltungsgrundsätze-Verfahren vom 12. April 2005 - Teil I
- Die Verwaltungsgrundsätze-Verfahren vom 12. April 2005 - Teil II
- Die neue Rechtsverordnung zu Paragr. 90 Abs. 3 AO : Systematik zu Aufbau und Struktur der Verrechnungspreisdokumentation
- Die neuen Pflichten zur Dokumentation von Verrechnungspreisen nach dem Regierungsentwurf des Anti-BEPS-Umsetzungsgesetzes v. 13.7.2016
- Die sog. Steuerzuschläge des Paragr. 162 Abs. 4 AO aus der Sicht des Art. 6 EMRK und der Grundfreiheiten des EGV
- Die Übertragung von gebrauchten Produktionsmaschinen - Gedanken zur "Verrechnungspreisdokumentation"
- Die österreichische Privatstiftung als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian Private Foundation as beneficial owner of U.S. securities income
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 6) - konzerninterner Leistungverkehr/Konzernstrukturänderungen und Dokumentationspflichten
- Discerning the new documentation standards : a sensible response to BEPS Action 13
- Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
- Documentatieverplichtingen in een Europese en Belgische context
- Documentation
- Documentation - Netherlands
- Documentation - New Zealand
- Documentation - Spain
- Documentation - United Kingdom
- Documentation : Canada
- Documentation : Denmark
- Documentation : Finland
- Documentation : Germany
- Documentation : Hungary
- Documentation : Hungary: update
- Documentation : Russia
- Documentation : Sweden
- Documentation : USA
- Documentation gathering in FATCA compliance
- Documentation in Denmark
- Documentation of transfer prices
- Documentation requirements in China: an overview and comparison with U.S. and European requirements
- Documentation requirements in Spain
- Documentation requirements in international transfer pricing
- Documentation requirements of new Section 482 regulations examined at WTI Seminar
- Documentation: Argentina
- Documentation: Australia
- Documentation: Belgium
- Documentation: China
- Documentation: France
- Documentation: ICC seminar examines the EUTPD format
- Documentation: India
- Documentation: Italy
- Documentation: Japan
- Documentation: Mexico
- Documentation: Poland
- Documentation: Portugal
- Documentation: South Africa
- Documentation: managing documentation: an updated approach
- Documents filed in Eaton indicate IRS economists debated adequacy of taxpayer documentation, treatment of intangibles
- Dokumentation der Geschäftsbeziehungen mit Auslandsbezug im Mittelstand
- Dokumentation von Verrechnungspreisen - Kann der Mercosur der Europäischen Union folgen?
- Dokumentation von Verrechnungspreisen im internationalen Geschäftsverkehr = Transfer pricing documentation in international business
- Dokumentation von Verrechnungspreisen in Schweden = Documentation of transfer pricing in Sweden
- Dokumentation von konzerninternen Verrechnungspreisen - neue Standards = Documentation of group transfer pricing - new standards
- Dokumentations- und Sanktionsvorschriften für Verrechnungspreise in Deutschland : eine rechtliche Würdigung
- Dokumentationspflichten bei der Ermittlung von Verrechnungspreisen : Einzug des Steuerstrafrechts in das internationale Steuerrecht!
- Dokumentationspflichten bei internationalen Verrechnungspreisen - Zum zweiten entwurf einer Verordnung zu Paragr. 90 Abs. 3 AO -
- Dokumentationspflichten für Verrechnungspreise : der G20/OECD-Abschlussbericht zu Massnahme 13 des BEPS-Aktionsplans
- Draft APA guidelines
- Draft decree on transfer pricing and direct tax administration of related-party transactions
- Draft guidelines on tax audit procedures on transfer pricing issues in Germany
- Durchführungsverordnung zum VPDG veröffentlicht : die Änderungen im Überblick
- Dutch Court of Appeal : law does not specify in detail requirements for documenting arm's-length remuneration
- Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
- Dutch transfer pricing decree interprets BEPS changes
- EEC-U.S. Draft Code of principles for multinational enterprises and governments
- EMEA transfer pricing handbook : 2017
- EMEA transfer pricing handbook : 2018
- EU Commission issues proposal for Code of Conduct on transfer pricing documentation
- EU transfer pricing documentation - white elephant or missed opportunity?
- EU transfer pricing documentation requirements : a critical analysis and comparison
- Een hybride mismatch maar dan anders : de documentatieverplichting uit de implementatiewet ATAD2 en buitenlands recht
- Einkunftsabgrenzung bei grenzüberschreitenden Geschäftsbeziehungen : Das BMF-Schreiben "Verwaltungsgrundsätze - Verfahren"
- Enhanced efforts against perceived no-tax corporations
- European Union transfer pricing documentation ("E.U. TPD") - BSF or JAA?
- European transfer pricing law and developments
- Examining proposed changes to Spain's transfer pricing reporting requirements
- Exchange of information to become a key element in multilateral cooperation
- Expansion of reporting requirement and addition of record-keeping requirement for foreign-owned corporations, and expansion of penalties for non-compliance
- Experience with the new transfer pricing documentation requirement
- FATCA : IRS registration opens for business
- FATCA : a pragmatic approach to the payee classification rules for multinational groups
- FATCA documentation gathering process - practical tips
- FATCA documentation requirements in capital and lending transactions
- FATCA preparation for non-financial US companies
- Fallstudie zur Nützlichkeit von Benchmarking-Studien bei Anwendung der Wiederverkaufspreismethode = Case study: how useful are benchmarking studies in applying the resale price method?
- Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
- Final 482 regs. aim at more flexibility but retain IRS audit focus
- Final BEPS guidance renews emphasis on intercompany agreements
- Final documentation guidance under the OECD BEPS plan : considerations for information system and controllership processes
- Finnish Supreme Administrative Court decision on scope of the transfer pricing adjustment provision
- First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
- Fiscalidad de los precios de transferencia (operaciones vinculadas)
- Foreign recordkeeping under Internal Revenue Code Section 6038A : violation of the United States constitution and of international law
- Foreign use under the proposed FDII regulations
- France - Transfer pricing documentation requirements likely to come into force as from 1 January 2010
- France : new transfer pricing documentation requirements
- France enacts Finance Bills
- France goes after local level profits and local expenses
- France's new transfer pricing environment : what you should know
- France's revised 2009 budget in retaliation against non-cooperative jurisdictions
- France: a wake-up call for taxpayers
- France: the implementation of the first set of measures from the BEPS report
- Fremdvergleich im Rahmen der deutschen Thin-Capitalization-Rules des Paragr. 8a KStG sowie der Dokumentationsvorschriften nach Paragr. 90 Abs. 3 AO
- French Finance Bills enacted
- French documentation - hammer to fall?
- Frequently asked questions on China's new transfer pricing documentation requirement
- Fundamentals of transfer pricing : a practical guide
- Further legislation on transfer pricing
- Geplante Strafmassnahmen bei Verrechnungspreisen nach dem Steuervergünstigungsabbaugesetz
- German Administration Principles for Transfer Pricing and Documentation : unofficial translation of the Federal Ministry of Finance letter dated April 12, 2005
- German firms get acquainted with transfer pricing documentation rules
- German tax reform 2003
- German transfer pricing documentation requirements
- German transfer pricing rules and practices
- German versus OECD transfer pricing principles - a recipe for double taxation?
- Germany : documentation obligation conforms with European law
- Germany issues final administration principles
- Germany's new transfer pricing documentation rules
- Gesetzentwurf zur Einführung von Dokumentationsvorschriften für Verrechnungspreise in Frankreich
- Gesetzliche Verpflichtung zur Verrechnungspreisdokumentation : dreiteiliges Dokumentationsmodell für multinationale Unternehmensgruppen
- Getting documentation right is crucial for taxpayers
- Ghana: new transfer pricing regime
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global documentation - many considerations
- Global documentation - many considerations?
- Global focus on transparency - transfer pricing documentation and audits
- Global transfer pricing : principles and practice
- Global transfer pricing : principles and practice
- Global transfer pricing conference "Transfer pricing in a post-BEPS world"
- Global transfer pricing documentation : the 10-year update
- Global transfer pricing review
- Global transfer pricing trends
- Greece : law amended and new APA programme introduced
- Greece : new tax rules affect companies
- Groups object to proposed OECD Article 7 documentation requirements
- Growing globalisation
- Grundsätze der Dokumentation internationaler Verrechnungspreise nach der Gewinnabgrenzungsaufzeichnungsverordnung (GAufzV)
- Grundsätze über die Bewertung von Verrechnungspreisen im Konzernverbund
- Gruppierung von Geschäftsvorfällen bei der Erstellung einer Verrechnungspreisdokumentation nach Paragr. 90 Abs. 3 AO
- Guatemala's new rules
- Guidance Letter on transfer pricing documentation
- Guidance on transfer pricing documentation and country-by-country reporting
- Guide to international transfer pricing : law, tax planning and compliance strategies
- H.a.a.S.-Report : Hinweise auf aktuelles Steuerrecht : Erhöhte Anforderungen der Finanzverwaltung an die Dokumentation von Verrechnungspreisen innerhalb multinationaler Konzerne
- Handbuch der internationalen Steuerplanung
- Het effectieve belastingtarief volgens het landenrapport
- Hong Kong consultation on measures against BEPS : summary and recommendations
- Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing
- Hong Kong's transfer pricing legislation requires substance
- How Dutch practice fits with European transfer pricing code
- How the new EU has dealt with the tax challenges
- How to avoid US transfer pricing penalties
- How to comply with Germany's transfer pricing rules
- How to manage TP differences
- Hungarian group taxation to counterbalance the tightening transfer pricing documentation rules
- Hungary : the way forward
- Hungary simplifies documentation rules, adopts EU masterfile compliance approach
- Hungary's new transfer pricing documentation requirements
- IBFD Tables
- Iceland joins the transfer pricing party
- Impact of new transfer pricing requirements
- Implementing BEPS in China : new transfer pricing / CbC documentation
- Implementing your transfer pricing policy
- Implications of China's new special tax adjustment rules
- Implications of the OECD's action items on transfer pricing documentation (country-by-country reporting)
- In Belgien ersetzt die Innovationsbox die bisherige Patentbox : der neue Steuerabzug für Innovationseinkünfte bei Investitionen
- In-depth analysis of the concept of options realistically available in transfer pricing
- Increased transfer pricing risk
- India [Recent developments in transfer pricing regime]
- India issues first transfer pricing regulations
- India's final safe harbor provisions : a step in the right direction
- India: budget amendments to TP regulations
- India: business restructurings
- India: transfer pricing for MNEs' contract research centres
- Indian transfer pricing and royalty payments
- Indonesia: new regulations
- Instruction sur les dispositions de l'article L 13 B du Livre de Procedures Fiscales en matière de controle des opérations internationales
- Inter-group services : Australia
- Inter-group services : Canada
- Inter-group services : Germany
- Inter-group services : India
- Inter-group services : Switzerland
- Inter-group services : The Netherlands
- Inter-group services : United Kingdom
- Inter-group services : United States
- Intercompany dealings and the U.S. White Paper
- Intercompany licensing of intangibles - a comparative global outlook
- International Compliance Assurance Programme - oasis or mirage?
- International aspects of transfer pricing litigation
- International aspects of transfer pricing litigation : Belgium
- International commercial databases for transfer pricing studies
- International corporate tax strategies for China inbound investments
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International taxation in Japan : revised transfer pricing guidelines by the National Tax Agency
- International transfer pricing in China : post WTO
- Internationale Verrechnungspreise : die Einkunftsabgrenzung im Besteuerungsverfahren
- Intra-group services : issues, solutions and issues in solutions
- Intragroup services in Venezuelan transfer pricing
- Introducing transfer pricing documentation rules in Spain
- Introduction of TP penalties
- Introduction of advance pricing arrangement legislation
- Introduction of contemporaneous documentation requirements and transfer pricing penalties
- Introduction of transfer pricing rules approved by Parliament
- Ireland: update on new rules
- Is it time to revisit transfer pricing planning?
- Israel changes its tax law to introduce the taxation of many foreign trusts
- Issuance of CbC reporting and TP documentation requirements
- Issuance of the 2015 Singapore TP Guidelines
- It's all in the details : proposed regulations clarify section 250 deduction, introduce detailed documentation requirements
- Italy - new documentation regulations
- Italy : new circular on documentation
- Italy : the proof for exchanges within the European Union for VAT exemption
- Italy introduces transfer pricing documentation requirements
- Italy's guidelines on the documentation regulations : a rigorous, formalistic approach to penalty avoidance
- Italy's official guidelines on documentation for transfer pricing
- Italy's transfer pricing documentation rule : beyond OECD guidelines, EU Code of Conduct
- Italy: an outlook on the Supreme Court's transfer pricing decisions
- JTPF offers guide to documenting intercompany services
- Japan's 2016 tax reforms
- Japan: documentation under the amended tax law
- Just plug in the numbers
- Kenya's transfer pricing guidelines
- Key questions for companies preparing for OECD guidance under BEPS action 13
- La documentabilità della politica di transfer pricing : vantaggi per il contribuente e l'Amministrazione finanziaria
- La gestion globale des prix de transfert : les prix de transfert face aux administration fiscales locales
- Landmark Federal Tax Court decision : no transfer pricing documentation requirements under tax law
- Latvia: documentation and APAs
- Latvian developments
- Les mesures en droit interne français pour mettre en oeuvre les conclusions du Projet BEPS
- Les nouvelles obligations documentaires en matière de prix de transfert
- Living in a transfer pricing world
- Lost in transfer pricing : the pitfalls of EU transfer pricing documentation
- Luxembourg : update
- Luxembourg issues guidance on transfer pricing
- Luxembourg joins the transfer pricing party
- Luxembourg tribunal's decision : arm's length interest rate on a shareholding loan and transfer pricing documentation - analysis of case N° 40348 of 22 October 2018
- Luxembourg's new transfer pricing circular on intra-group financing activities
- Luxembourg's new transfer pricing rules for finance companies
- Malaysia's new MAP guidelines - potential impact on taxpayers
- Management fees and other intra-group service charges - part III : the documentation process
- Management services in transfer pricing: the battleground
- Managing transfer pricing (part 1)
- Managing transfer pricing documentation : an updated approach
- Managing transfer pricing risk
- Managing transfer pricing risks
- McKesson Canada : is the Canadian statutory transfer pricing adjustment "formula" in need of an adjustment?
- Metodología de los precios de transferencia : régimen fiscal de las operaciones vinculadas
- Mexican Court rules on lack of transfer pricing documentation
- Mexico - New transfer pricing reporting obligations
- Microsoft Denmark : incidental benefit did not qualify as a service transaction
- Ministry of Finance releases new draft transfer pricing law
- Mitsubishi India ruling: Berry ratio is appropriate PLI
- Mitwirkungspflichten bei Auslandssachverhalten europarechtswidrig? : Neukonzeption der Paragr. 90 Abs. 3 und 162 Abs. 3 und 4 AO im SteVAG
- Mitwirkungspflichten des Steuerpflichtigen und Folgen ihrer Verletzung : Unter besonderer Berücksichtigung der Dokumentationspflichten bei Verrechnungspreisen
- More intercompany transfer documentation from foreign-owned corporations and affiliates
- NatWest decision and transfer pricing : global implications for banks
- Netherlands : intercompany finance activities structured via the Netherlands : time to act
- Netherlands: Landmark court case on the treatment of inter-company loans
- Neue Auskunftspflichten für Verrechnungspreise in Frankreich : zusätzlicher Aufwand für grosse Unternehmen
- Neue Regeln zu Verrechnungspreisen in Hongkong : Hongkong setzt Vorschriften der OECD um
- Neue Verrechnungspreisdokumentation in Rumänien = New transfer pricing documentation in Romania
- Neue Verrechnungspreisregeln in Italien : Anschluss an OECD-Vorgaben und Erleichterungen für den Steuerpflichtigen
- Neue Verrechnungspreisrichtlinie in Indonesien
- Neue Verrechnungspreisrichtlinien in Ghana : Anpassung an den OECD-Standard und Bemühen um innerstaatliche Vergleichswerte
- Neue Verwaltungsvorschriften für die Dokumentation von Verrechnungspreisen in Dänemark
- Neue chinesische Dokumentationsvorschriften für Verrechnungspreise : der erste BRIC-Staat überbietet die Anforderungen der OECD
- Neue gesetzliche Verpflichtung zur Dokumentation von Verrechnungspreisen : Handlungsbedarf für grenzüberschreitend tätige Unternehmen
- Neuer Entwurf zu Dokumentationsvorschriften für Verrechnungspreise innerhalb der PATA-Länder
- Neuer Gesetzentwurf für Verrechnungspreise in Deutschland
- Neues Verrechnungspreisdokumentationsgesetz in Österreich
- Neues Verrechnungspreisgesetz in Deutschland
- New BEPS documentation requirements : key issues to address
- New Belgian Circular: a double-edged sword
- New Dutch transfer pricing decree
- New German transfer pricing documentation requirements
- New Hungarian transfer pricing documentation oboligations
- New IRS recordkeeping and summons requirements for enforcing US transfer pricing rules in foreign-owned situations
- New IRS transfer pricing documentation requirements
- New Italian legislation on transfer pricing documentation
- New Polish transfer pricing regulations accepted
- New Section 482 Regs. warn taxpayers to start gathering the data
- New TP documentation rules : update and CbCR example
- New decree on transfer pricing documentation
- New developments regarding transfer pricing documentation in Germany
- New developments regarding transfer pricing documentation requirements under the 2016 Finance Act
- New documentation rules : more of the same?
- New guidance on transfer pricing documentation
- New law amends transfer pricing documentation rules and APA procedure
- New legislation tightens Danish regime
- New ordinance on transfer pricing documentation requirements provides detailed guidance on the implementation of BEPS Action 13 in Germany
- New rules boost importance of transfer pricing in Germany
- New rules provide incentive for associated companies to prepare supporting contemporaneous documentation
- New transfer pricing administrative guidelines
- New transfer pricing approach
- New transfer pricing documentation obligations for large companies
- New transfer pricing documentation regulation
- New transfer pricing documentation requirements and country-by-country reporting
- New transfer pricing documentation requirements for companies : routes to simplification?
- New transfer pricing documentation rules : implementation of BEPS Action 13 recommendations
- New transfer pricing draft circular on annual transfer pricing reports
- New transfer pricing guidelines in Hong Kong
- New transfer pricing legislation
- New transfer pricing practice note leaves taxpayers between hope for heaven and fear of hell
- New transfer pricing regime
- New transfer pricing regime in Finance Bill 2010
- New transfer pricing regulations
- New transfer pricing regulations and recent audit activities
- New transfer pricing regulations in Belarus
- New transfer pricing reporting and documentation rules
- New transfer pricing rules
- New transfer pricing rules : confirmation that the tax system is aligning with international tax norms?
- New transfer pricing rules and documentation regulations
- New transfer pricing rules as from 1 January 2014
- New transfer pricing rules enacted in Hong Kong
- New transfer pricing rules in Angola : what do they mean?
- New valuation guidelines
- Notable transfer pricing rules and consequences of non-compliance with documentation requirements
- Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
- OECD : update