The Resource Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
Resource Information
The item Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt 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 Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt 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
- The compatability of Germany's general tax provision on the adjustment of cross-border transfer prices, Sec. 1 of the Foreign Tax Law (AStG), with the basic freedoms under the EC Treaty is under discussion for a long time. The article analyses recent decisions of German tax courts, coming to the result that there is still no final answer to the question. In the authors' view the provision is incompatible with EU law
- Language
- eng
- Label
- Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
- Title
- Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
- Language
- eng
- Summary
- The compatability of Germany's general tax provision on the adjustment of cross-border transfer prices, Sec. 1 of the Foreign Tax Law (AStG), with the basic freedoms under the EC Treaty is under discussion for a long time. The article analyses recent decisions of German tax courts, coming to the result that there is still no final answer to the question. In the authors' view the provision is incompatible with EU law
- Citation source
- In: Der Betrieb. - Düsseldorf. - Vol. 58 (2005),
- http://library.link/vocab/creatorName
-
- Rasch, S
- Nakhai, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- arm's length principle
- transfer pricing
- Label
- Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
- Label
- Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
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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/Die-EG-Rechtswidrigkeit-des-Paragr.-1-AStG-bleibt/h0d42snJRkA/" 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/Die-EG-Rechtswidrigkeit-des-Paragr.-1-AStG-bleibt/h0d42snJRkA/">Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt</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="https://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/Die-EG-Rechtswidrigkeit-des-Paragr.-1-AStG-bleibt/h0d42snJRkA/" 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/Die-EG-Rechtswidrigkeit-des-Paragr.-1-AStG-bleibt/h0d42snJRkA/">Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
