The Resource Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
Resource Information
The item Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises 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 Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises 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 this Opinion Statement, submitted in April 2019, the Confédération Fiscale Européenne discusses the European Court of Justice decision in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
- Language
- eng
- Label
- Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
- Title
- Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
- Language
- eng
- Summary
- In this Opinion Statement, submitted in April 2019, the Confédération Fiscale Européenne discusses the European Court of Justice decision in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 9 ; p. 446-452
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- ECJ case law
- domestic tax law
- transfer pricing
- arm's length principle
- foreign company
- cross-border transaction
- fundamental freedoms
- Label
- Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
- Label
- Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
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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/Opinion-Statement-ECJ-TF-12019-on-the-ECJ/BldGdQy3OaQ/" 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/Opinion-Statement-ECJ-TF-12019-on-the-ECJ/BldGdQy3OaQ/">Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises</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/Opinion-Statement-ECJ-TF-12019-on-the-ECJ/BldGdQy3OaQ/" 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/Opinion-Statement-ECJ-TF-12019-on-the-ECJ/BldGdQy3OaQ/">Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises</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>
