The Resource German court bans secret comparables

German court bans secret comparables

Label
German court bans secret comparables
Title
German court bans secret comparables
Creator
Subject
Language
eng
Summary
Description of a decision by the regional tax court of Düsseldorf preventing tax auditors to use secret comparables in transfer pricing studies. The decision raises questions over the use of profit methods as well
Citation source
In: International tax review. - London. - Vol. 10 (1999),
http://library.link/vocab/creatorName
  • Borstell, T
  • Prick, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • secret comparables
  • profit methods
Label
German court bans secret comparables
Publication

Library Locations

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