German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
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The work German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
Resource Information
The work German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?Work of
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