The Resource Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
Resource Information
The item Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis 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 Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis 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 global transfer pricing documentation consists of three elements: the master file, the local file and a country-by-country report. This documentation package takes into account the requirements of a risk analysis in the transfer pricing audit. The local file is well established in auditing practice. With the master file, a new risk-oriented documentation is added. This is an important further development. Often the data required for a risk analysis is not available in the audited company, but in associated companies in other countries. This article compares the different documentation contents of the local file and the master file
- Language
- eng
- Label
- Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
- Title
- Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
- Language
- eng
- Summary
- The global transfer pricing documentation consists of three elements: the master file, the local file and a country-by-country report. This documentation package takes into account the requirements of a risk analysis in the transfer pricing audit. The local file is well established in auditing practice. With the master file, a new risk-oriented documentation is added. This is an important further development. Often the data required for a risk analysis is not available in the audited company, but in associated companies in other countries. This article compares the different documentation contents of the local file and the master file
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 31 (2022), no. 9 ; p. 313-318
- http://library.link/vocab/creatorName
-
- Röttgerding, J
- Lickteig, T
- Krüger, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- transfer pricing
- documentation requirements
- local file
- master file
- Label
- Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
- Label
- Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
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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/Dokumentationsinhalte-von-Local-File-und-Master/_aMxYwbxEAo/" 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/Dokumentationsinhalte-von-Local-File-und-Master/_aMxYwbxEAo/">Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis</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>
