Transfer pricing documentation requirements : a comparison of German and French practice
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The work Transfer pricing documentation requirements : a comparison of German and French practice 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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Transfer pricing documentation requirements : a comparison of German and French practice
Resource Information
The work Transfer pricing documentation requirements : a comparison of German and French practice 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
- Transfer pricing documentation requirements : a comparison of German and French practice
- Language
- eng
- Summary
- The authors provide an overview of the transfer pricing documentation rules of Germany and France. These rules are inter alia compared with the EU Joint Transfer Pricing Forum's master file approach. Both sets of transfer pricing documentation rules, the obligations they involve, timing and penalties are the subject of comparison between the French and German practice. The article ends with a clear summary of the authors' findings and some final remarks
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006), no. 5 ; p. 243-248
- Geographic coverage
- European Union
- Language note
- English
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Context of Transfer pricing documentation requirements : a comparison of German and French practiceWork of
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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/resource/j8oNXT8HNXA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/j8oNXT8HNXA/">Transfer pricing documentation requirements : a comparison of German and French practice</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>
