arm's length principle
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- "Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
- "Fair Value" is not "Arm's Length": applying and interpreting Subsections 69(1) and 247(2) of the Canadian Income Tax Act
- "Fraus legis" and multinational enterprises
- "Hotspots" der neuen Verrechnungspreisrichtlinien 2021 aus Beratersicht = "Hot spots" of the Austrian Transfer Pricing Guidelines 2021 from a tax advisor's point of view
- "Special measures" and the arm's-length principle
- "Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
- "dealing at arm's length" bei temporären DBA- Betriebsstätten
- 'Medtronic v. Commissioner' : a taxpayer win on transfer pricing, commensurate with income, and Section 367 Issues
- 'Pygmalion' comparables : why data from the 'center' does not apply for the 'periphery'
- 'Risk' and the OECD discussion drafts on transfer pricing
- 'Shadowlands': the OECD on intangibles
- (Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
- 2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
- 2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
- A Latvian perspective on the principle of options realistically available
- A closer look at the OECD's draft guidance on financial transactions
- A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
- A comparison of the profit-based pricing methodologies under the transfer pricing rules of Australia and the United States: are they a voluntary compliance option for the taxpayer?
- A comprehensive look at the Berry ratio in transfer pricing
- A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
- A guide to Canadian transfer pricing
- A look at re-characterisation
- A model for intercompany factoring arrangements
- A new approach to transfer pricing for multinational corporations
- A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
- A periodic adjustment to the arm's length standard: the new proposed U.S. regulations on transfer pricing
- A practical approach to benchmarking intra-group performance guarantees
- A rethink of location-specific advantages with an analysis of the Chinese approach
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part one
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part three
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part two
- A strategic tax approach for capital-importing countries under the arm's-length constraint
- A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- A transactional approach to parent debt guarantee fees
- APAs : the teenage years
- APAs and the consequences of COVID-19
- Abgrenzung nach dem "Dealing-at-Arm's-Length-Prinzip" im internationalen Einheitsunternehmen (1. Teil) : anwendbare Abgrenzungsmethode und steuersystematische Realisierung im Rahmen des internationalen Wegzugs bei Anwendung der direkten Methoden
- Abgrenzung nach dem "Dealing-at-Arm's-Length-Prinzip" im internationalen Einheitsunternehmen (2. Teil) : anwendbare Abgrenzungsmethode und steuersystematische Realisierung im Rahmen des internationalen Wegzugs bei Anwendung der direkten Methoden
- Abstaining from a controlled transaction : forgone profits and the arm's-length principle
- Action 13: transfer pricing documentation and country-by-country reporting
- Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
- Actuele fiscale thema's : 2007
- Additional adjustments to be made in the wake of a transfer pricing adjustment
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Adoption of substantial amendments to transfer pricing legislation
- Advance pricing agreements
- Advance ruling explores meaning of "control" for transfer pricing purposes
- Afwaardering van een onzakelijke lening in de Wet Vpb 1969
- Aktuelles zum Fremdvergleichsgrundsatz
- Alabaster : 1938-2013
- Albanian Ministry of Finance issues instruction for implementation of new transfer pricing legislation
- Allocatie heffingsrecht ontslagvergoedingen
- Allocating taxing powers within the European Union
- Allocation of advertising expense : the LG India case
- Allocation of expenses in international arm's length transactions of related companies | La répartition des dépenses pour les transactions réalisées dans des conditions de pleine concurrence entre sociétés apparentées | Die steuerliche Zuordnung von Ausgaben bei internationalen "arm's length"-Transaktionen verbundener Unternehmen | El reparto de los gastos para las transacciones realizadas en condiciones de plena concurrencia entre sociedades relacionadas
- Altera Corp v. Commissioner : keeping the IRS at arm's length under Sec. 482 and the Administrative Procedure Act
- Altera and the arm's-length standard : case for considering stock options
- Altera v. Commissioner - Administrative Procedure Act under siege?
- Alternatieven voor arm's length pricing?
- Alternative Herangehensweise zur Bestimmung der fremdvergleichskonformen Vergütung eines Auftragsfertigers durch Annahme einer Darlehensbeziehung
- Alternative methods for determining arm's length intercompany prices
- Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
- Amazon Luxembourg buy-in : post-litigation results of capital market and other methods
- Amendment transfer pricing adjustment provision announcement 9 December 2021
- Amendments to transfer pricing provisions
- Amount B : the forgotten piece of the Pillar 1 jigsaw
- An Indian perspective on guarantee fees and transfer pricing
- An arm's length approach to levying capital taxes in the financial services sector
- An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
- An economic analysis of the documentation of financial implications of the new Section 482 regulations
- An elephant or a letter box?
- An examination of German transfer pricing methodology
- An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
- An introduction to the transfer pricing policy in Malaysia
- An investor's approach to cost sharing agreements : the new proposed regulations
- An overview of arm's length approaches to thin capitalization
- Analyse der aktuellen Rechtsprechung des BFH zur Verrechnungspreisbestimmung
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Analysis of a formulary system for dividing income, part II : examining current formulary and arm's-length approaches
- Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes
- Analysis of a formulary system, part IV : choosing a tax base
- Analysis of a formulary system, part V : apportionment using a combined tax base
- Anatomy of transfer pricing : lessons from Australia
- Anerkennung von Leistungsbeziehungen zwischen Angehörigen im Umsatzsteuerrecht anhand eines "Fremdvergleichs" ?
- Anforderungen an ein Dokumentationssystem für internationale Verrechnungspreise
- Angels on a pin : arm's length in the world
- Annual review : Australia
- Annual review : EU Joint Transfer Pricing Forum
- Annual review : France
- Annual review : Germany
- Annual review : Germany
- Annual review : Latin America
- Annual review : The Netherlands
- Annual review : The Netherlands
- Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
- Anwendbarkeit der Paragr. 152, 162 AO bei Nichterstellung der Hilfs- und Nebenrechnung nach Paragr. 3 BsGaV : Compliancepflichten bei Betriebsstätten
- Appendix 2 : Decree no. 1446-C/2001 of 21 December 2001
- Appendix 4 : transfer prices, the application of the arm's length principle and the OECD transfer pricing guidelines for multinational enterprises and tax administrations (OECD guidelines)
- Apple and the CCCTB : can the European Commission have both?
- Apple, State aid, and arm's length : EU general court's failure of imagination
- Applicability of transfer pricing provisions to the assignment of contracts
- Application of arm's length principle to intangibles
- Application of arm's length principle to intra-company dealings : back to the origins
- Application of the arm's length principle to physical cash pooling arrangements in light of the OECD Discussion Draft on Financial Transactions
- Application of the resale price method
- Applying the AOA to a PE that performs services : a case study on the balance sheet and the profit and loss account of the branch
- Applying the arm's length principle to group synergies
- Applying the arm's length principle to valuing "exit charges"
- Applying the arm's-length principle to global interbranch financial dealing
- Applying the arm's-length standard to management fees: is there a better way?
- Applying the arm’s length principle to high-risk and low-risk financing/treasury entities : a case study
- Applying the best method rule when reliable internal comparable intangibles exist
- Appropriate Canadian transfer pricing documentation
- Are bonds suitable to determine arm’s length interest rates of intercompany loans and do intercompany loans have to be collateralized? An empirical investigation
- Are the U.N. and OECD walking together into the formulary apportionment abyss?
- Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
- Argentinian Supreme Court's landmark decision in intercompany loans in times of economic downturn
- Arm's length - how long?
- Arm's length - how long?
- Arm's length : beyond the Guidelines of the OECD
- Arm's length : principle or cult?
- Arm's length capital structure in intra-group financing companies : disregarding of equity financing
- Arm's length compensation for the restructuring itself : OECD note 2
- Arm's length conditions override actual conditions - transfer pricing and debt equity rules
- Arm's length dealings
- Arm's length debt test : Australian Tax Office issues guidance
- Arm's length in Wonderland
- Arm's length interest rate determined by reference to borrower's country
- Arm's length losses? - Verrechnungspreisimplikationen des "Great Lockdown"
- Arm's length nature of a transfer price as the decisive criterion for compliance with the arm's length principle (not only) in treaty cases
- Arm's length or formulary apportionment? A European Union perspective
- Arm's length or formulary apportionment? Sometimes the best choice is both
- Arm's length pricing : Canadian and Australian perspectives
- Arm's length pricing : sales between related companies
- Arm's length pricing : sales between related companies
- Arm's length principle from a Swiss perspective : profit allocation to inbound and outbound permanent establishments
- Arm's length principle under new transfer pricing guidelines and the impact on multinational enterprises
- Arm's length principle, exit tax and commensurate with income standard : some practical thoughts on the new German transfer pricing rules 2008
- Arm's length transaction : reallocation of income under Section 482 of the U.S. Internal Revenue Code
- Arm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricing
- Arm's length transfer pricing - when objectives diverge
- Arm's-length principle determines transfer prices in Canada
- Arm's-length royalties in light of BEPS and Uniloc
- Article 9(1) of the OECD Model restricts income adjustments based on formal criteria
- Article 9(1) of the OECD and UN Model Conventions : scope and nature
- Arubaanse Invoeringsverordening BBO : een wolf in schaapskleren?
- As the OECD works to define intangibles, a plea for clarity
- Asian voices : BEPS and beyond
- Assessing tax certainty effectiveness under Pillar 1
- Assessing the implementation of Nigeria's transfer pricing regulations
- Asset allocation to bank permanent establishments : the German perspective
- Associated companies - the subsidiary as a distribution company
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- At the crossroads of reform : nexus concept and profit allocation rules in light of Pillar One and the C(C)CTB Proposal - A comparative study
- Attribution et al : taxation of permanent establishment
- Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
- Attribution of profits to PEs - implications of the 'authorized' OECD approach (Part 2)
- Attribution of profits to a dependent agent permanent establishment : an analysis of the Indian approach
- Attribution of profits to a permanent establishment
- Aufgabe des strikten Anwendungsvorrangs der Standardmethoden zur Verrechnungspreisbestimmung? Diskussionsentwurf zur Änderung der OECD-Verrechnungspreisrichtlinien
- Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
- Ausgewählte Urteile aus der bundesgerichtlichen Rechtsprechung der Jahre 2012-2015 zur Gewinnbesteuerung juristischer Personen (1. Teil)
- Ausländische Safe-Harbour-Regelungen bei Verrechnungspreisen und Mitteilungspflichten für Verrechnungspreisgestaltungen (DAC6)
- Australia : new transfer pricing laws passed
- Australia : transfer pricing draft tax ruling TR 2003/D6
- Australia: Roche v The Commissioner - a bitter pill to swallow, but for whom?
- Australia: a fundamental re-write of existing rules
- Australia: proposed mining tax includes domestic transfer pricing rules
- Australian reforms
- Australian transfer pricing ruling on arm's-length principle : OECD guidelines and beyond
- BEFIT : is the arm's length principle still fit for purpose?
- BEPS : is the OECD now at the gates of global formulary apportionment?
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS and transfer pricing : what do we do now?
- BEPS en het Europese arm's-lengthbeginsel
- BEPS primer : past, present, and future
- BEPS update
- BEPS, economic activity, and value creation
- BMF reagiert auf "Hornbach"-Urteil des EuGH : BMF, Schreiben v. 6.12.2018 - IV B 5 - S 1341/11/10004-09
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Bankers Association comments on discussion draft on the taxation of global trading of financial instruments
- Base Erosion and Profit Shifting : immaterielle Vermögenswerte und die OECD - Zusammenfassung des Arbeitsstands des Kapitels VI und erste Analyse aus deutscher Sicht
- Base erosion and profit shifting : an action plan for developing countries
- Basic Dutch transfer pricing rules
- Battered and bruised but still standing
- Behandlung von grenzüberschreitenden Finanzierungstransaktionen zwischen verbundenen Unternehmen - Kapitel X der OECD-Verrechnungspreisleitlinien
- Behavioral game split: a new perspective on the arm's length principle
- Behavioural game split : the arm's length principle and highly integrated enterprises
- Behind the OECD's attack on global formulary apportionment
- Beitrag zur Steuerlichen Behandlung von Transaktionen zwischen Verbundenen Unternehmen in der Bundesrepublik Deutschland
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
- Belgium: taxpayers must be pro-active
- Benchmarking approaches for compulsorily convertible debentures
- Berücksichtigung des Konzernrückhalts für den Fremdvergleich der Höhe nach
- Besteuerung von durch Finanzierungsgesellschaften vergebenen Konzerndarlehen : Rn. 3.92 der Verwaltungsgrundsätze Verrechnungspreise vs. BFH v. 18.5.2021 – I R 4/17
- Betriebsstättengewinn und Fremdvergleichsgrundsatz
- Betriebsstättengewinnaufteilungsverordnung - neues Gewinnermittlungsrecht für Betriebsstätten
- Betriebsstättengewinnermittlung nach "dealing at arm's length"
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Between formulary apportionment and the OECD Guidelines : a proposal for reconciliation
- BlackRock Holdco 5 LLC v Revenue and Customs Commissioners : [2020] UKFTT 443 (TC)
- Bolivia dips a toe into the sea of transfer pricing
- Brazil reinforces committment to align its TP rules with OECD guidelines
- Brazil's approach to transfer pricing : a viable alternative to the status quo?
- Brazil's new transfer pricing reform
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
- British American Tobacco (Czech Republic), sro v Appeal Financial Directorate : 2 Afs 40/2018 - 58
- Broadening the concept of "comparable" for transfer pricing purposes
- BsGaV : der ständige Vertreter und die "Nullsummentheorie"
- Building on the rubble of Pillar One
- Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines
- Business risk allocation : the outermost boundary of the arm's length principle and the Amazon case
- Business risk and loss defence: a transfer pricing perspective
- CJEU allows non-arm's-length transactions if supported by commercial justification
- COVID-19 and its impact on determining, reviewing and documenting international transfer prices
- COVID-19 challenges for the arm's-length principle
- COVID-19-Fitness für Verrechnungspreissysteme = COVID-19 fitness for transfer pricing systems
- CRA wins on transfer pricing in Marzen Aluminum
- Can the Brazilian mutual agreement procedure legislation be effective domestically?
- Can the cost-plus method be used to determine the arm's length interest rate of an intra-group loan? Observations of the A Oyj case
- Can the free negotiation of prices within a multinational enterprise serve as an arm's length transfer pricing method?
- Canada : structuring share acquisitions : a basic primer
- Canada : transfer pricing matters arising from notice of termination
- Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
- Canada after GSK - elusive valuations of bundled transactions
- Canada proposes rigorous new transfer pricing rules
- Canada raises transfer pricing stakes
- Canada releases final administrative views (IC-87-2R) on transfer pricing
- Canada to revamp regime to set things right
- Canada update : transfer pricing guidelines
- Canada's Information Circular 87-2R : what can taxpayers learn from the revised IC?
- Canada's greater scrutiny on transactions with non-arm's-length nonresidents
- Canada's place in the contemporary transfer pricing world
- Canada's transfer pricing test in the aftermath of GlaxoSmithKline Inc. : a critique of the reasonable business person test
- Canadian courts consider arm's-length dealings
- Canadian management fees : departure from a "back of the envelope" approach
- Canadian ruling on guarantee fee
- Capacity building and resources for tax administrations in Latin America
- Captive insurance subsidiary survives
- Central procurement operating models in a multinational group
- Challenge to the arm's length price
- Challenges of applying the comparability analysis in curtailing transfer pricing : evaluating the suitability of some alternative approaches in Africa
- Challenges to Brazilian transfer pricing rules upon accession to the OECD
- Challenging the OECD's arm's-length principles
- Changes brought about by transfer pricing decree 20/2013 of 18 june 2013
- Changes in transfer pricing regulation and practice
- Changes to advance agreements in Italy
- Chevron Australia Holdings Pty Ltd v Commissioner of Taxation : [2017] FCAFC 62
- Chile : new transfer pricing rules
- China - Jahresendanpassungen von Verrechnungspreisen vor dem Hintergrund strenger Devisenkontrollen
- China's new value contribution allocation method : not the end of the arm's-length principle
- Cloudy future of stock options as a cost after tax court's decision in Xilinx
- Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries
- Codification of the arm's length principle and introduction of thin capitalization legislation
- Codification of the arm's length principle in the Netherlands Corporate Income Tax Act
- Cognitive capture, parliamentary parentheses, and the rise of fractional apportionment
- Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
- Combating non-arm's-length transfer pricing in the Netherlands
- Comentario a las Sentencias del Tribunal General de la UE (Sala Séptima), de 24 de septiembre de 2019
- Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
- Commentary on Chapter 1 of the 1994 OECD Guidelines
- Comments on professor Schoueri's lecture "Arm's length : beyond the guidelines of the OECD"
- Common consolidated corporate tax base : a "fair share" of the tax base?
- Common misconceptions found in pragmatic policies
- Compaq Computer Corporation and Subsidiaries v Commissioner of Internal Revenue (Compaq v CIR (the transfer pricing issue)) : Docket No 24238-96
- Comparability analysis for contract manufacturing arrangement : the problem of comparing a limited risk entity with an entrepreneur!
- Comparative survey on losses and the arm's length principle
- Comparing the Canadian and US regimes: a Canadian perspective
- Compatibility between the OECD's hard-to-value intangibles methodology and the arm's length standard : what is the way forward?
- Compatibility between the OECD's hard-to-value intangibles methodology and the arm's-length principle : What is the way forward?
- Complex issues adrdressed by arm's length standard, Silberztein says, providing update on OECD projects
- Comprehensive decree on transfer pricing signed
- Comprehensive directive on transfer pricing adopted
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Consistency : domestic vs. international transfer pricing law
- Contemporary application of the arm's length principle in transfer pricing
- Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
- Coronavirus : no need to rush : transfer pricing crisis management in Germany
- Corporate tax arrangements under EU state aid scrutiny : the application of the market economy operator principle
- Corporate tax treatment of transfer pricing
- Corporate treasury - transfer pricing : transfer pricing DNA as a tool to achieve the optimal balance of risks and efficiency
- Cost plus markups for low-value-adding intercompany services
- Cost sharing and the acrobatics of arm's length taxation
- Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas
- Cost sharing proposal would dictate business structures, abandon arm's-length standard, taxpayer organizations say
- Cost-plus contracts and the arm's-length principle
- Country-by country reporting : a path to transparency, or a prelude to a formulary apportionment approach?
- Country-by-country reporting and the international allocation of taxing rights
- Country-by-country reporting and the international allocation of taxing rights : comments to Michelle Hanlon
- Court decision raises tax questions on cross-border restructurings in France
- Court questions OECD's connection to Australian law at SNF appeals hearing
- Court rulings refocus French tax audits
- Credit guarantees in distorted financial markets : the transfer pricing perspective
- Critical analysis of the General Court's 'EU arm's length tool' : beware of the reflexivity of transfer pricing law!
- Critical analysis of transactional profit methods and of their practical application
- Cross-border financial transactions and arm's length interest rates : a two-step approach
- Cross-border intragroup service charges : back to basics
- Cross-border squeeze
- Cuestiones debatidas sobre forma y sustancia en la tributación internacional = Discussion on form and substance in international taxation
- Curbing thin capitalization : a comparative overview with reference to South Africa's approach - challenges posed by the amended Section 31 of the Income Tax Act 1962
- Curbing transfer pricing in Tanzania : a critical evaluation of the income tax act
- Current state of transfer pricing rules in Central America and Dominican Republic
- Customs duty valuation and transfer pricing
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
- Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
- DSG Retail Limited & others v HMRC
- DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs
- DSG Retail Ltd v HMRC : a landmark case in evaluating transfer pricing methods
- Danish rules for dealing at arm's length : a special case for multi-national oil companies
- Dark matter and gray matter in transfer pricing
- Darkness descends on Danish tax law : Supreme Court Decision in Swiss Re
- Das Arm's-Length-Prinzip ist unionsrechtskonform! = The arm's length principle is in conformity with EU law!
- Das DEMPE-Konzept in der praktischen Umsetzung : Besteuerung digitalisierter Geschäftsmodelle
- Das Fremdvergleichsprinzip neu interpretiert : das "Practical Manual on Transfer Pricing for Developing Countries" der Vereinten Nationen
- Data and information as taxable assets
- David and the three Goliaths : defending the arm's length principle
- De CCCTB - een Europees voorstel met vergaande gevolgen voor Nederland
- De Starbuckszaak en haar dilemma's : heerlijke koffie met een bittere nasmaak
- De comparable profits method en het arm's length-beginsel
- De gevolgen van onzakelijk handelen in 2001
- De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties; deel I
- De onzakelijke lening
- De onzakelijke lening anno 2014 - deel 1
- De onzakelijke lening in de vennootschapsbelasting
- De onzakelijke lening in rechtsvergelijkend perspectief met Duitsland
- De opmars van het zakelijkheidscriterium
- De wijzigingen in de Wet op de Vennootschapsbelasting 1969 per 1 januari 2002
- Dealing at arm's length in times of social distance : a case study
- Dealing effectively with the challenges of transfer pricing
- Dealing with arm's length and comparability in the years 2000
- Debt guarantee fees and the arm's-length standard
- Decree of 14 November 2013, No. IFZ 2013/184M : International Tax Law. Transfer prices, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)
- Deductibility of credit losses under intercompany gurantees and cash pool arrangements
- Denmark - Microsoft and a landmark transfer pricing ruling
- Der Einsatz von Unternehmensdatenbanken im Rahmen von Verrechnungspreisanalysen: Möglichkeiten und Grenzen
- Der Fremdvergleich als Tatbestandsmerkmal der verdeckten Gewinnausschüttung
- Der Fremdvergleich in der Hinzurechnungsbesteuerung - Aktuell und Perspektiven
- Der Fremdvergleich, der Europäische Gerichtshof und die "Theory of the Firm"
- Der Fremdvergleichsgrundsatz bei der Konzernfinanzierung - Überlegungen zu ausgewählten risikobehafteten Darlehen
- Der Fremdvergleichsgrundsatz im Internationalen Steuerrecht : formelhafte, transaktionsbezogene Gewinnaufteilungsmethode als Alternative
- Der Nichtanwendungserlass des BMF v. 30.3.2016: "Substance over Form" bei der Prüfung von Verrechnungspreisen in Gefahr
- Derecho fiscal internacional : temas selectos
- Determination of arm's length price for sale of shares to an associated enterprise
- Determining arm's length prices in a COVID-19 world : ATO issues three sets of guidance
- Determining arm's length remuneration for Dutch royalty licensing companies
- Determining arm's length remuneration for Luxembourg finance companies
- Determining arm's length renumeration for Dutch royalty licensing companies
- Determining the arm 's length interest rate of an intra-group loan
- Determining the place of taxation of transactions under VAT/GST : can transfer pricing principles help?
- Determining when a foreign person is related to a U.S. corporation for purposes of Sections 6038 A and 482
- Developing a transfer pricing policy framework for the current economic crisis and beyond
- Developments in transfer pricing legislation
- Did Coca-Cola make the right play in its motion for reconsideration?
- Did Nike benefit from illegal State aid?
- Die Anwendung des Profit Split in der Europäischen Union : praktische Anwendungshinweise des EU Joint Transfer Pricing Forum
- Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
- Die Auftragsfertigung in der Betriebsprüfung : Außenprüfung bei grenzüberschreitenden Fällen - Fall 4
- Die BFH-Rechtsprechung zur Betriebsstättenbesteuerung vor dem Hintergrund des Paragr. 1 Abs. 5 AStG und der BsGaV
- Die Bestimmung einer fremdvergleichskonformen Vergütung von Mehrbereichsgesellschaften mit Routinefunktionen in einem zentralistischen Konzern
- Die COVID-19-Pandemie und Verrechnungspreise : Die OECD-Position und ausgewählte Beispiele aus Deutschland, den Niederlanden und Polen
- Die EG-Rechtswidrigkeit des Paragr. 1 AStG bleibt weiterhin ungeklärt
- Die Ergebnisabgrenzung bei verbundenen Unternehmen und Betriebsstätten post BEPS
- Die Gegenleistung bei der Einbringung aus Perspektive des Gesellschaftsrechts : Kleiner Anwendungsbereich für die freie Festsetzung
- Die Konkretisierung des Dealing at arm's length-Grundsatzes
- Die Lizenzierung an brasilianische Tochterunternehmen : Korrelation zwischen brasilianischen Fiskalinteressen und deutschen Besteuerungsgrundsätzen
- Die Rechtsfigur des doppelt ordentlichen und gewissenhaften Geschäftsleiters und deren Auswirkungen auf die Bestimmung des Verrechnungspreises in Verlagerungsfällen
- Die Verrechnung von immateriellen Wirtschaftsgütern im Konzern : aktuelle Fragestellungen aus der Praxis
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