Home | Business News | Browse by Publication | T | The Tax Adviser

Documentation requirements under German transfer-pricing rules.

Publication: The Tax Adviser
Publication Date: 01-MAY-02 		Format: Online
Delivery: Immediate Online Access

Article Excerpt
German tax legislation, unlike in countries such as the U.S., the U.K. and Canada, does not provide any detailed transfer-pricing rules. The current German transfer-pricing provisions consist of administrative principles adopted almost 20 years ago. To overcome this lack of specific guidance, taxpayers have to follow existing general rules. For substantive rules, German transfer pricing is based on Section 8(3) of the Corporate Income Tax Act, Section 1(1) of the Foreign Tax Act and Article 9(1) of the Organization for Economic Cooperation and Development (OECD) Model Income Tax Treaty. The practical relevance of the Foreign Tax Act's Section 1(1) is rather limited,...

Access Full Article, Compliments of Goliath

View this article FREE - Now for a Limited Time, try Goliath Business News
Free for 3 Days!



More articles from The Tax Adviser
Expatriating long-term residents need clarification., May 01, 2002
Extraterritorial exclusion and the FTC.(foreign tax credits), May 01, 2002
Federal tax classification of entities with zero-equity members., May 01, 2002
New U.S.-U.K. income tax treaty's implications for U.S. businesses., May 01, 2002
Reporting treaty-based return positions., May 01, 2002

Looking for additional articles?
Search our database of over 3 million articles.

Looking for more in-depth information on this industry?
Search our complete database of Industry & Market reports by text, subject, publication name or publication date.

About Goliath
Whether you're looking for sales prospects, competitive information, company analysis or best practices in managing your organization, Goliath can help you meet your business needs.

Our extensive business information databases empower business professionals with both the breadth and depth of credible, authoritative information they need to support their business goals. Whether it be strategic planning, sales prospecting, company research or defining management best practices - Goliath is your leading source for accurate information.