Handbuch Verrechnungspreise
2. Aufl. 2012
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S. 161 Quick Check: EU Joint Transfer Pricing Forum: status update and renewal of the mandate
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„With its recommendations on low value adding intra-group services and on non-EU triangular cases and its report on Small and Medium-sized Enterprises and transfer pricing, the EU JTPF continues to play an important role in the transfer pricing domain, and this both within the EU as outside the borders of the EU.“ Dirk Van Stappen |
Wichtige Begriffe
Low value adding intra-group services; Cost contribution Arrangements; EU Joint Transfer Pricing Forum; shareholder costs; allocation key; non-EU triangular cases; small and medium-sized enterprises; principle of proportionality; new work program of the EU JTPF
Wichtige Quellen
EU Joint Transfer Pricing Forum:
Report on low value adding intra-group services (JFPF/020/REV3/2009/EN)
Report on non-EU transfer pricing triangular cases
Report on Small and Medium Enterprises and Transfer Pricing (JTPF/001/FINAL/2011/EN)
OECD-VPG 2010:
Kapitel VII der OECD-VPG 2010
Rz 3.83 der OECD-VPG 2010