000			01568nab a2200241 c 4500
999			_c144353 _d144353
003			ES-MaIEF
005			20210621133140.0
007			ta
008			210621s2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967185 _aHeidecke, Björn
245		0	_aIntroduction of new administrative principles decree for transfer pricing documentation and tax audit procedure _helectrónico _c Björn Heidecke and Conrad Marburg
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aOn 3 December 2020, the Federal Ministry of Finance issued new administrative principles on procedural questions of transfer pricing. They are binding for tax authorities. Inter alia, the rules deal with selecting the transfer pricing method, documentation language, tax authorities’ room for amendments, sensitivity analysis of valuations and estimating the taxable base in the case of not fulfilling the documentation duties. The principles provide valuable guidance for taxpayers, though they lack guidance on the responsibilities of the tax authorities and the perception is that they put additional duties on taxpayers’ shoulders without also underlining the responsibilities of tax inspectors.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_925193 _aALEMANIA
700	1		_969105 _aMarburg, Conrad
773	0		_9165282 _oITPJ/2021/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 3, 2021
942			_cRE