Transfer pricing in Germany : translation of important law and regulations / von Carsten Kratzer, Martin Blesgen.

Format:

Book

Author/Creator:

Kratzer, Carsten.

Contributor:

Blesgen, Martin.

Language:

English

Subjects (All):

International business enterprises--Germany.

International business enterprises.

Transfer pricing--Law and legislation.

Transfer pricing.

Corporations--Taxation--Law and legislation.

Corporations.

Transfer pricing--Germany--Sources.

Administrative law--Germany--Sources.

Administrative law.

Physical Description:

1 online resource (392 p.)

Place of Publication:

Köln, Germany : Verlag Dr. Otto Schmidt, 2012.

Language Note:

In English.

Summary:

According to estimates, the major part of all worldwidetrade relations is conducted between affiliated companies. Accordingly, the economic significance of transfer prices has increased, since their design substantially influences the tax assessment bases of affiliated companies, and offers opportunities of optimizing tax rates. However, such pricing also gives rise to extensive tax risks, especially as the Tax Authorities of the affected states intend to secure their tax revenues. Germany relies on extensive transfer pricing provisions which are almost exclusively published in the official language German. The present edition provides for an English translation of relevant German tax laws, statutory ordinances, and administrative guidelines. Inzwischen erfolgt gemäß Schätzungen der überwiegende Teil der weltweiten Handelsbeziehungen zwischen verbundenen Unternehmen. Entsprechend ist die wirtschaftliche Bedeutung der Verrechnungspreise gestiegen, auch weil ihre Gestaltung erheblich die steuerlichen Bemessungsgrundlagen verbundener Unternehmen beeinflusst und Chancen zur Optimierung der Steuer"e bietet. Diese Preisgestaltung birgt jedoch auch beträchtliche steuerliche Risiken in sich, zumal die Finanzbehörden der betroffenen Staaten auf die Sicherung ihrer Steuereinnahmen bedacht sind. Deutschland verfügt über umfassende Vorschriften im Bereich der Verrechnungspreise, die nahezu ausschließlich in der Amtssprache Deutsch veröffentlicht werden. Das vorliegende Werk bietet die englische Übersetzung der für die Verrechnungspreise maßgeblichen deutschen Gesetzestexte Rechtsverordnungen und Verwaltungsanweisungen.

Contents:

Front matter

Preface

Vorwort

Table of Contents

A. Introduction to German Transfer Pricing Regulations

B. Tax Law

I. General Fiscal Code - Extract

II. Foreign Tax Act - Extract

C. Statutory Ordinances

I. Documentation of Income Attribution (2003)

II. Relocation of Functions (2008)

D. Administrative Guidelines

I. Income Allocation (1983)

II. Permanent Establishments (1999)

III. Cost Sharing Agreements (1999)

IV. Personnel Secondment (2001)

V. Dotation Capital of Credit Institutions (2004)

VI. Procedures (2005)

VII. Business Relationship (2005)

VIII. Mutual Agreement and Arbitration Procedures (2006)

IX. Advance Pricing Agreements (2006)

X. Business Relationship (2010)

XI. Relocation of Functions (2010)

XII. Intercompany Loans (2011)

Index

Notes:

Includes index.

Description based on online resource; title from PDF title page (ebrary, viewed December 11, 2013).

ISBN:

3-504-38122-1

OCLC:

862937985