New draft transfer pricing legislation at a glance electrónico a step towards the OECD Björn Heidecke and Tatchamon Nanavaratorn
By: Heidecke, Björn
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Contributor(s): Nanavaratorn, Tatchamon.
Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | ATAD | ALEMANIA | UNION EUROPEA
In:
International Transfer Pricing Journal v. 27, n. 4, 2020, 7 p. Summary: Following the transposition of the EU ATAD on the national level, Germany now has also introduced new transfer pricing provisions in a draft law. This article presents the current treatment and the new changes proposed, as well as some of the views from German tax practitioners in this regard.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/4-3 (Browse shelf) | Available | ITPJ/2020/4-3 |
Disponible únicamente en formato electrónico.
Resumen.
Following the transposition of the EU ATAD on the national level, Germany now has also introduced new transfer pricing provisions in a draft law. This article presents the current treatment and the new changes proposed, as well as some of the views from German tax practitioners in this regard.
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