| 000 | 01038nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c150680 _d150680 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250428115953.0 | ||
| 007 | ta | ||
| 008 | 250428s2025 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_972598 _aEcker, Konstantin |
|
| 245 | 1 | 0 |
_aGroup financing transactions _btransfer pricing updates in Germany _c by Konstantin Ecker and Pia Dorfmueller |
| 520 | _aIn this article, Ecker and Dorfmueller explain the revised administrative principles on transfer pricing issued by the German Federal Ministry of Finance on December 12, 2024, which now include guidance on the two new transfer pricing rules on group financing transactions. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_959583 _aTRANSACCIÓN TRIBUTARIA |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 700 |
_950947 _aDorfmueller, Pia |
||
| 773 | 0 |
_9173120 _oOP 138-Bis/2025/117/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 2, January 13 2025, p. 237-243 |
|
| 942 | _cART | ||