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Transfer pricing in Germany : translation of important law and regulations / / von Carsten Kratzer, Martin Blesgen
| Transfer pricing in Germany : translation of important law and regulations / / von Carsten Kratzer, Martin Blesgen |
| Autore | Kratzer Carsten |
| Pubbl/distr/stampa | Köln, Germany : , : Verlag Dr. Otto Schmidt, , 2012 |
| Descrizione fisica | 1 online resource (392 p.) |
| Disciplina | 338.88 |
| Altri autori (Persone) | BlesgenMartin |
| Soggetto topico |
International business enterprises - Germany
Transfer pricing - Law and legislation Corporations - Taxation - Law and legislation Transfer pricing - Germany Administrative law - Germany |
| ISBN | 3-504-38122-1 |
| Classificazione | PP 6752 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- Preface -- Vorwort -- Table of Contents -- 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 |
| Record Nr. | UNINA-9910788971103321 |
Kratzer Carsten
|
||
| Köln, Germany : , : Verlag Dr. Otto Schmidt, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Transfer pricing in Germany : translation of important law and regulations / / von Carsten Kratzer, Martin Blesgen
| Transfer pricing in Germany : translation of important law and regulations / / von Carsten Kratzer, Martin Blesgen |
| Autore | Kratzer Carsten |
| Pubbl/distr/stampa | Köln, Germany : , : Verlag Dr. Otto Schmidt, , 2012 |
| Descrizione fisica | 1 online resource (392 p.) |
| Disciplina | 338.88 |
| Altri autori (Persone) | BlesgenMartin |
| Soggetto topico |
International business enterprises - Germany
Transfer pricing - Law and legislation Corporations - Taxation - Law and legislation Transfer pricing - Germany Administrative law - Germany |
| ISBN | 3-504-38122-1 |
| Classificazione | PP 6752 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- Preface -- Vorwort -- Table of Contents -- 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 |
| Record Nr. | UNINA-9910822670903321 |
|
Kratzer Carsten
|
||
| Köln, Germany : , : Verlag Dr. Otto Schmidt, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||