Handbuch Internationale Verrechnungspreise

Schrifttum:

Abdelghani/Hickman/Hondius , Action 13: Transfer pricing documentation and country-by-country reporting, ITR 12/2015/01/2016, 43; Ackerman/Greil , BEPS-Aktion 10 - Entwurf zu Dienstleistungen mit geringer Wertschöpfung, IWB 2015, 3; Ackerman/Stock/Halbach , Angemessenheitsdokumentation unter Berücksichtigung der ex-ante- und ex-post-Sicht, DB 2014, 567; Adrian/Fey/Selzer , BEPS-Umsetzungsgesetz 1, StuB 2017, 94; Agarwal/Moerer/Respess , Transfer Pricing: Structuring a Post-BEPS Analysis of Foreign Exchange Risk, TPIR 12/15, 4; Aird/Brown , Significant BEPS-related reforms coming for New Zealand, TPIR 04/17, 32; Ama Sarfo , UN Handbook calls for creative BEPS Solutions in Developing Countries, TNI 2018, 285; Andrea Palmitessa , Interplay between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool targeting Holding Structures, Intertax 2018, 58; Andresen , German Court on Documentation, Hidden Profit Distributions, Tax Management Transfer Pricing (vol 12) 2003, 297; Andresen , Konzernverrechnungspreise in Australien - Dokumentations-, Straf- und Verfahrensvorschriften - Teil I, IWB Fach 9 Austral...