Doppelbesteuerung

Art. 9 MA Verbundene Unternehmen

Bearbeiter: Dr. Michael Schwenke und Dr. Stefan Greil, LL. M.

A. Musterkommentar

1. This Article deals with adjustments to profits that may be made for tax purposes where transactions have been entered into between associated enterprises (parent and subsidiary companies and companies under common control) on other than arm's length terms. The Committee has spent considerable time and effort (and continues to do so) examining the conditions for the application of this Article, its consequences and the various methodologies which may be applied to adjust profits where transactions have been entered into on other than arm's length terms. Its conclusions are set out in the report entitled Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which is periodically updated to reflect the progress of the work of the Committee in this area. That report represents internationally agreed prin-ciples and provides guidelines for the application of the arm's length principle of which the Article is the authoritative statement. (Ersetzt am 23. Oktober 1997)

Paragraph 1

2. This paragraph provides that the taxation authorities of a Contract...