Verfügbarkeit: Transfer pricing in Germany

Transfer pricing in Germany: translation of important law and regulations

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Bibliographische Detailangaben
Format:	Buch
Sprache:	English
Veröffentlicht:	Köln Schmidt 2012
Schlagworte:	Verrechnungspreis Steuerrecht Multinationales Unternehmen Deutschland Quelle
Online-Zugang:	Inhaltstext Inhaltsverzeichnis
Beschreibung:	X, 382 S.
ISBN:	9783504260149 3504260149

Internformat

MARC


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Datensatz im Suchindex

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adam_text	IMAGE 1 TABLE OF CONTENTS SEITE PREFACE V VORWORT VU A. INTRODUCTION TO GERMAN TRANSFER PRICING REGULATIONS 1 B. TAX LAW I. GENERAL FISCAL CODE - EXTRACT 3 II. FOREIGN TAX ACT - EXTRACT 10 C. STATUTORY ORDINANCES I. DOCUMENTATION OF INCOME ATTRIBUTION (2003) 13 STATUTORY ORDINANCE ON THE NATURE, CONTENT AND SCOPE OF DOCUMENTATION REQUIREMENTS IN TERMS OF § 90 (3) GENERAL FISCAL CODE N. RELOCATION OF FUNCTIONS (2008) 20 STATUTORY ORDINANCE ON THE APPLICATION OF THE ARM'S LENGTH PRINCIPLE ACCORDING TO § 1 (1) FOREIGN TAX ACT IN CASES OF CROSS-BORDER RELOCATIONS OF FUNCTIONS D. ADMINISTRATIVE GUIDELINES I. INCOME ALLOCATION (1983) 27 GUIDELINES FOR THE EXAMINATION OF THE INCOME ALLOCATION BETWEEN INTERNATIONALLY AFFILIATED ENTERPRISES II. PERMANENT ESTABLISHMENTS (1999) 52 GUIDELINES FOR THE EXAMINATION OF THE ALLOCATION OF INCOME FOR PERMANENT ESTABLISHMENTS OF INTERNATIONALLY OPERATING ENTERPRISES M. COST SHARING AGREEMENTS (1999) 129 GUIDELINES FOR THE EXAMINATION OF THE INCOME ALLOCATION BY COST SHARING AGREEMENTS BETWEEN INTERNATIONALLY AFFILIATED ENTERPRISES IV. PERSONNEL SECONDMENT (2001) 140 GUIDELINES FOR THE EXAMINATION OF THE INCOME ALLOCATION BETWEEN INTER- NATIONALLY AFFILIATED ENTERPRISES IN CASES OF PERSONNEL SECONDMENT V. DOTATION CAPITAL OF CREDIT INSTITUTIONS (2004) 151 GUIDELINES FOR THE DETERMINATION OF DOTATION CAPITAL OF PERMANENT ESTABLISHMENTS OF INTERNATIONAL CREDIT INSTITUTIONS IX BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1015952933 DIGITALISIERT DURCH IMAGE 2 TABLE OF CONTENTS VI. PROCEDURES (2005) 162 GUIDELINES FOR THE EXAMINATION OF INCOME ATTRIBUTION BETWEEN AFFILIATED PARTIES WITH CROSS-BORDER BUSINESS TRANSACTIONS REGARDING INVESTIGATION AND COOPERATION DUTIES, ADJUSTMENTS AS WELL AS MUTUAL AGREEMENT AND EU-ARBITRATION PROCEDURES VH. BUSINESS RELATIONSHIP (2005) 232 BUSINESS RELATIONSHIP WITH FOREIGN COUNTRIES WITHIN THE MEANING OF § 1 ( 1 ) AND (4) FOREIGN TAX ACT; DECISION OF THE FEDERAL FISCAL COURT OF APRIL 28, 2004,1R 5, 6/02 VIII. MUTUAL AGREEMENT AND ARBITRATION PROCEDURES (2006) 234 BULLETIN REGARDING THE INTERNATIONAL MUTUAL AGREEMENT AND ARBITRATION PROCEDURES FOR TAXES ON INCOME AND CAPITAL IX. ADVANCE PRICING AGREEMENTS (2006) 263 BULLETIN REGARDING BILATERAL OR MULTILATERAL ADVANCE MUTUAL AGREEMENT PROCEDURES BASED ON DOUBLE TAXATION AGREEMENTS WITH THE PURPOSE OF ISSUING BINDING ADVANCE PRICING APPROVALS ON TRANSFER PRICES AMONG INTERNATIONALLY AFFILIATED COMPANIES X. BUSINESS RELATIONSHIP (2010) 291 INTERPRETATION OF THE TERM "BUSINESS RELATIONSHIP" AS SET FORTH IN § 1 FOREIGN TAX ACT FOR ASSESSMENT PERIODS PRIOR TO 2003 (PRIOR TO THE REVISED VERSION OF § 1 (4) FOREIGN TAX ACT IN THE VERSION OF ARTICLE 11 NUMBER 1 TAX BENEFIT REDUCTION ACT OF MAY 16,2003) XI. RELOCATION OF FUNCTIONS (2010) 293 GUIDELINES FOR THE EXAMINATION OF INCOME ALLOCATION BETWEEN AFFILIATED PERSONS IN CASES OF CROSS-BORDER RELOCATIONS OF FUNCTIONS XII. INTERCOMPANY LOANS (2011) 366 APPLICATION OF § 1 FOREIGN TAX ACT TO CASES OF WRITE-DOWN TO GOING CONCERN VALUE AND OTHER DEPRECIATIONS ON LOANS TO AFFILIATED FOREIGN COMPANIES INDEX 379
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title	Transfer pricing in Germany translation of important law and regulations
title_auth	Transfer pricing in Germany translation of important law and regulations
title_exact_search	Transfer pricing in Germany translation of important law and regulations
title_full	Transfer pricing in Germany translation of important law and regulations von Carsten Kratzer ; Martin Blesgen
title_fullStr	Transfer pricing in Germany translation of important law and regulations von Carsten Kratzer ; Martin Blesgen
title_full_unstemmed	Transfer pricing in Germany translation of important law and regulations von Carsten Kratzer ; Martin Blesgen
title_short	Transfer pricing in Germany
title_sort	transfer pricing in germany translation of important law and regulations
title_sub	translation of important law and regulations
topic	Verrechnungspreis (DE-588)4063129-1 gnd Steuerrecht (DE-588)4116614-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd
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