Handbuch Internationale Verrechnungspreise

Literatur:

Abrutyn , Section 482 White Paper - Administrative requirements: a look ahead, Intertax 1989, 62; Alamuddin /Georgijew /Lobb /Nemirov /Shapiro /Tabart , OECD Transfer Pricing documentation Guidance Sets new Global Standard, Tax Notes International September 2014, 1045; Ackermann /Stock /Halbach , Angemessenheitsdokumentation unter Berücksichtigung der ex-ante- und ex-post-Sicht, DB 2014, 567; Arora /Sheppard , OECD Offical Defend BEPS Action Plan, Tax Notes International October 2013, 107; Asseburg-Wietfeldt /Chwalek , Das finale BMF-Schreiben zu DAC6, IWB 11/2021, 431; Athanasiou , OECD Draft on Transfer Pricing Goes Beyond Arm's Length, Tax Notes International January 2015, 44; Athanasiou , Spain to Implement OECD'S CbC Reporting Obligations, Tax Notes International February 2015, 415; Athanasiou , Tax Officials Address Prospect of Public CbC Reports, Tax Notes International, March 2018, 1213; Athanasiou , The Cost of BEPS: A Question of Balance, Tax Notes International, January 2015, 195; Athanasiou , Spain to Implement OECD's CbC Reporting Obligations, Tax Notes International February 2015, 415; Athanasiou , OECD Releases Guidance on CbC Reporting, Tax Notes Internatio...