The Resource German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
Resource Information
The item German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage? 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 German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage? 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
- In summer 2018, the European Court of Justice found that one of the core German transfer pricing laws might not be fully compliant with EU law. Germany's Ministry of Finance has now issued its first administrative reaction to this court decision. In this article, the authors explain the legal background for the Court's decision, outline the regulations in the new German administrative guidance and discuss whether the new guidance can help to resolve the uncertainty for taxpayers
- Language
- eng
- Label
- German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
- Title
- German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
- Language
- eng
- Summary
- In summer 2018, the European Court of Justice found that one of the core German transfer pricing laws might not be fully compliant with EU law. Germany's Ministry of Finance has now issued its first administrative reaction to this court decision. In this article, the authors explain the legal background for the Court's decision, outline the regulations in the new German administrative guidance and discuss whether the new guidance can help to resolve the uncertainty for taxpayers
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 2 ; p. 82-86
- http://library.link/vocab/creatorName
-
- Heidecke, B
- Kircher, M
- Sussick, J
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- ECJ case law
- arm's length principle
- justification
- bankruptcy
- tax authorities
- Label
- German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
- Label
- German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
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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/German-tax-authorities-first-reaction-after-the/rnoTtahUtuc/" 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/German-tax-authorities-first-reaction-after-the/rnoTtahUtuc/">German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?</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>
