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Thin-capitalization rules and the arm's length test.

• Authors : Looks, Christian¹ ; Crüger, Arwed¹ ; von Thaden, Bernhard²

Subjects: *CORPORATE finance; *LOANS; *TRANSFER pricingGERMANY

• Source: International Tax Review. Transfer Pricing, Vol. 16, p69-71. 3p.

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Tax authorities reject leadingtransfer pricing decision.

• Authors : Looks, Christian ; Fischer, Wolfgang Wilhelm

Subjects: *ADVANCE pricing agreements; *TAX laws; TRANSFER pricing lawsGERMANY

• Source: International Tax Review. Jul/Aug2004, Vol. 15 Issue 7, p46-47. 2p.

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Germany introduces first documentation laws.

• Authors : Kroppen, Heinz-Klaus¹

Subjects: *TRANSFER pricing; *TAX courts; TRANSFER pricing lawsGERMANY

• Source: International Tax Review. Dec2003 Transfer Pricing Advisors, Vol. 15, p38-39. 2p. 1 Black and White Photograph.

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How to comply with Germany's transfer pricing rules.

• Authors : Voegele, Alexander; Brem, Markus

Subjects: *PRICING; *DOCUMENTATION; *TAXATIONGERMANY

• Source: International Tax Review. Nov2003, Vol. 14 Issue 10, p31. 4p. 3 Diagrams.

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Transfer pricing firmly on the global agenda.

• Authors : Dodge, Bill; DiCenso, Giovanni

Subjects: *TAX courts; *TAXATION; TRANSFER pricing lawsCHINA; GERMANY

• Source: International Tax Review. Oct2001, Vol. 12 Issue 9, p32. 3p.

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Arm's Length Principle, Exit Tax and Commensurate with Income Standard: Some Practical Thoughts on the New German Transfer Pricing Rules 2008.

• Authors : Schnorberger, Stephan¹

Subjects: *TAX laws; *CROSS border transactions; *INTERNATIONAL business enterprisesGERMANY

• Source: Intertax, International Tax Review. Jan2008, Vol. 36 Issue 1, p25-28. 4p.

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A fundamental shift in the German TP landscape.

• Source: International Tax Review. 2021.

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German Perspective on Implementing the BEPS Action Plan.

• Authors : Ditz, Xaver; Barsch, Sven-Eric; Quilltzsch, Carsten

• Source: Tax Notes International. 2017, Vol. 88, Issue 3, pages. 247-255

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Anti-avoidance legislation of mayor German language countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member countries: Germany, Switzerland and Austria compared.

• Authors : Zielke, Rainer

• Source: Intertax. 2014, Vol. 42, Issue 8-9, pages. 19

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Unilateral withholding tax to counteract base erosion and profit shifting.

• Authors : Obermair, Gustav M.; Jarass, Lorenz

• Source: European Taxation (Netherlands). 2015, Vol. 55, Issue 11, pages. 6

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