| 000 | 01618nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c140476 _d140476 |
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| 003 | ES-MaIEF | ||
| 005 | 20230613140521.0 | ||
| 007 | ta | ||
| 008 | 190422t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967185 _aHeidecke, Björn |
|
| 245 | 0 |
_aGerman tax authorities' first reaction after the ECJ's Hornbach decision _ban attempt to limit the damage? _c Björn Heidecke, Markus Kircher and Janis Sussick |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn summer 2018, the European Court of Justice found that one of the core German transfer pricing laws might not be fully compliant with EU law. Germany's Ministry of Finance has now issued its first administrative reaction to this court decision. In this article, the authors explain the legal background for the Court's decision, outline the regulations in the new German administrative guidance and discuss whether the new guidance can help to resolve the uncertainty for taxpayers. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_925193 _aALEMANIA |
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| 650 | 4 |
_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 700 | 1 |
_967186 _aKircher, Markus |
|
| 700 | 1 |
_967187 _aSussick, Janis |
|
| 773 | 0 |
_9160165 _oITPJ/2019/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 2, March / April 2019, p. 82-86 |
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| 942 | _cRE | ||