000			01353nab a2200217 c 4500
999			_c145474 _d145474
003			ES-MaIEF
005			20220223184046.0
007			ta
008			220223t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967185 _aHeidecke, Björn
245		0	_aNew circular on the application of the arm’s length principle issued by the Federal Ministry of Finance _helectrónico _bcommitment to OECD guidelines _c Björn Heidecke
260			_c2021
500			_aDisponible únicamente el formato electrónico.
520			_aGermany has published a new circular on transfer pricing that is binding for tax authorities and helps taxpayers with the interpretation of the arm’s length principle. It deals with plenty of relevant topics for day-to-day work such as financial transactions, the DEMPE concept, services transactions and loss-making enterprises. Attached to the circular are the OECD Guidelines, which are becoming binding for tax authorities in Germany. The new circular is applicable to all open years including years that are currently under audit.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_925193 _aALEMANIA
773	0		_9166755 _oITPJ/2021/6 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 6, 2021
942			_cRE