Transfer Pricing in Germany.

Transfer Pricing in Germany : Translation of important law and regulations.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Kratzer, Carsten
Formato: Electrónico eBook
Idioma:Inglés
Publicado: KÃĂln, Germany : Verlag Dr. Otto Schmidt, 2012.
Temas:
Transfer pricing > Taxation > Law and legislation > Germany.
Corporations > Taxation > Law and legislation > Germany.
International business enterprises > Taxation > Law and legislation > Germany.
Corporations > Taxation > Law and legislation
International business enterprises > Taxation > Law and legislation
Transfer pricing > Taxation > Law and legislation
Germany
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface; Vorwort; A. Introduction to German Transfer Pricing Regulations; B. Tax Law; I. General Fiscal Code
  • Extract; II. Foreign Tax Act
  • Extract; C. Statutory Ordinances; I. Documentation of Income Attribution (2003); II. Relocation of Functions (2008); D. Administrative Guidelines; I. Income Allocation (1983); II. Permanent Establishments (1999); III. Cost Sharing Agreements (1999); IV. Personnel Secondment (2001); V. Dotation Capital of Credit Institutions (2004); VI. Procedures (2005); VII. Business Relationship (2005); VIII. Mutual Agreement and Arbitration Procedures (2006).
  • IX. Advance Pricing Agreements (2006)X. Business Relationship (2010); XI. Relocation of Functions (2010); XII. Intercompany Loans (2011); Index.

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