Germany: Transfer pricing regulations derailed by high court decision?

A decision handed down in early May 2001 by Germany's highest tax court indicates that key provisions of the proposed regulations on transfer pricing documentation requirements have no legal foundation and are therefore invalid. Further delay in issuing final documentation regulations may now b...

Full description

Saved in:
Bibliographic Details
Published in:International tax review 2001-07, Vol.12 (7), p.78
Main Author: Vogele, Alexander
Format: Magazinearticle
Language:English
Subjects:
Compliance
Cooperation
Court decisions
Documentation
Law
Proposals
State court decisions
Tax assessments
Tax audits
Tax courts
Taxpayers
Transfer pricing
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page
container_issue 7
container_start_page 78
container_title International tax review
container_volume 12
creator Vogele, Alexander
description A decision handed down in early May 2001 by Germany's highest tax court indicates that key provisions of the proposed regulations on transfer pricing documentation requirements have no legal foundation and are therefore invalid. Further delay in issuing final documentation regulations may now be expected as the Federal Ministry of Finance strives to assess the impact of the Federal Tax Court decision on its transfer pricing policies. The case giving rise to the May 2001 ruling poses a variety of interesting transfer pricing issues.
format magazinearticle
fullrecord <record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_journals_230188773</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>76785463</sourcerecordid><originalsourceid>FETCH-LOGICAL-p858-7abb378f3cf0949cca2c256d5c15d6d3fd9e676c7ff81c55eab338005fa19f073</originalsourceid><addsrcrecordid>eNotjstqwzAURLVooWnafxDdGyTf6JVNKaFJC4FuvA_yleQoOLIr2Yv8fV3a1cAwnDN3ZMWM0JUSZvNAHku5MMZr0HJF9gefrzbdtrTJNpXgMx1zxJg6mn0393aKQyrU-Wxj7x1tb_QcuzPFYc7TUmMsy-D1idwH2xf__J9r0uzfm91Hdfw6fO7ejtWof_22bUHpABiY2RhEW2MtpBPIhZMOgjNeKokqBM1RCG9bAM2YCJabwBSsycsfdszD9-zLdLosP9JiPNXAuNZKAfwA5DtGxA</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>magazinearticle</recordtype><pqid>230188773</pqid></control><display><type>magazinearticle</type><title>Germany: Transfer pricing regulations derailed by high court decision?</title><source>ABI/INFORM Collection</source><source>Business Source Ultimate</source><creator>Vogele, Alexander</creator><creatorcontrib>Vogele, Alexander</creatorcontrib><description>A decision handed down in early May 2001 by Germany's highest tax court indicates that key provisions of the proposed regulations on transfer pricing documentation requirements have no legal foundation and are therefore invalid. Further delay in issuing final documentation regulations may now be expected as the Federal Ministry of Finance strives to assess the impact of the Federal Tax Court decision on its transfer pricing policies. The case giving rise to the May 2001 ruling poses a variety of interesting transfer pricing issues.</description><identifier>ISSN: 0958-7594</identifier><language>eng</language><publisher>London: Euromoney Institutional Investor PLC</publisher><subject>Compliance ; Cooperation ; Court decisions ; Documentation ; Law ; Proposals ; State court decisions ; Tax assessments ; Tax audits ; Tax courts ; Taxpayers ; Transfer pricing</subject><ispartof>International tax review, 2001-07, Vol.12 (7), p.78</ispartof><rights>Copyright Euromoney Institutional Investor PLC Jul/Aug 2001</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.proquest.com/docview/230188773?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>777,781,11669,36041,44344</link.rule.ids></links><search><creatorcontrib>Vogele, Alexander</creatorcontrib><title>Germany: Transfer pricing regulations derailed by high court decision?</title><title>International tax review</title><description>A decision handed down in early May 2001 by Germany's highest tax court indicates that key provisions of the proposed regulations on transfer pricing documentation requirements have no legal foundation and are therefore invalid. Further delay in issuing final documentation regulations may now be expected as the Federal Ministry of Finance strives to assess the impact of the Federal Tax Court decision on its transfer pricing policies. The case giving rise to the May 2001 ruling poses a variety of interesting transfer pricing issues.</description><subject>Compliance</subject><subject>Cooperation</subject><subject>Court decisions</subject><subject>Documentation</subject><subject>Law</subject><subject>Proposals</subject><subject>State court decisions</subject><subject>Tax assessments</subject><subject>Tax audits</subject><subject>Tax courts</subject><subject>Taxpayers</subject><subject>Transfer pricing</subject><issn>0958-7594</issn><fulltext>true</fulltext><rsrctype>magazinearticle</rsrctype><creationdate>2001</creationdate><recordtype>magazinearticle</recordtype><sourceid>M0C</sourceid><recordid>eNotjstqwzAURLVooWnafxDdGyTf6JVNKaFJC4FuvA_yleQoOLIr2Yv8fV3a1cAwnDN3ZMWM0JUSZvNAHku5MMZr0HJF9gefrzbdtrTJNpXgMx1zxJg6mn0393aKQyrU-Wxj7x1tb_QcuzPFYc7TUmMsy-D1idwH2xf__J9r0uzfm91Hdfw6fO7ejtWof_22bUHpABiY2RhEW2MtpBPIhZMOgjNeKokqBM1RCG9bAM2YCJabwBSsycsfdszD9-zLdLosP9JiPNXAuNZKAfwA5DtGxA</recordid><startdate>20010701</startdate><enddate>20010701</enddate><creator>Vogele, Alexander</creator><general>Euromoney Institutional Investor PLC</general><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>8AO</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>EHMNL</scope><scope>F~G</scope><scope>K6~</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope></search><sort><creationdate>20010701</creationdate><title>Germany: Transfer pricing regulations derailed by high court decision?</title><author>Vogele, Alexander</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-p858-7abb378f3cf0949cca2c256d5c15d6d3fd9e676c7ff81c55eab338005fa19f073</frbrgroupid><rsrctype>magazinearticle</rsrctype><prefilter>magazinearticle</prefilter><language>eng</language><creationdate>2001</creationdate><topic>Compliance</topic><topic>Cooperation</topic><topic>Court decisions</topic><topic>Documentation</topic><topic>Law</topic><topic>Proposals</topic><topic>State court decisions</topic><topic>Tax assessments</topic><topic>Tax audits</topic><topic>Tax courts</topic><topic>Taxpayers</topic><topic>Transfer pricing</topic><toplevel>online_resources</toplevel><creatorcontrib>Vogele, Alexander</creatorcontrib><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting &amp; Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central</collection><collection>Accounting, Tax &amp; Banking Collection (ProQuest)</collection><collection>AUTh Library subscriptions: ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>UK &amp; Ireland Database</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Collection</collection><collection>One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><jtitle>International tax review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Vogele, Alexander</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Germany: Transfer pricing regulations derailed by high court decision?</atitle><jtitle>International tax review</jtitle><date>2001-07-01</date><risdate>2001</risdate><volume>12</volume><issue>7</issue><spage>78</spage><pages>78-</pages><issn>0958-7594</issn><abstract>A decision handed down in early May 2001 by Germany's highest tax court indicates that key provisions of the proposed regulations on transfer pricing documentation requirements have no legal foundation and are therefore invalid. Further delay in issuing final documentation regulations may now be expected as the Federal Ministry of Finance strives to assess the impact of the Federal Tax Court decision on its transfer pricing policies. The case giving rise to the May 2001 ruling poses a variety of interesting transfer pricing issues.</abstract><cop>London</cop><pub>Euromoney Institutional Investor PLC</pub></addata></record>
fulltext fulltext
identifier ISSN: 0958-7594
ispartof International tax review, 2001-07, Vol.12 (7), p.78
issn 0958-7594
language eng
recordid cdi_proquest_journals_230188773
source ABI/INFORM Collection; Business Source Ultimate
subjects Compliance
Cooperation
Court decisions
Documentation
Law
Proposals
State court decisions
Tax assessments
Tax audits
Tax courts
Taxpayers
Transfer pricing
title Germany: Transfer pricing regulations derailed by high court decision?
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-19T12%3A03%3A46IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Germany:%20Transfer%20pricing%20regulations%20derailed%20by%20high%20court%20decision?&rft.jtitle=International%20tax%20review&rft.au=Vogele,%20Alexander&rft.date=2001-07-01&rft.volume=12&rft.issue=7&rft.spage=78&rft.pages=78-&rft.issn=0958-7594&rft_id=info:doi/&rft_dat=%3Cproquest%3E76785463%3C/proquest%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-p858-7abb378f3cf0949cca2c256d5c15d6d3fd9e676c7ff81c55eab338005fa19f073%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=230188773&rft_id=info:pmid/&rfr_iscdi=true