Handbuch Internationale Verrechnungspreise

Table of contents

Übersicht

• (b) Performance of services for another S. 2

• (1) General rule S. 2

• (2) Benefit test S. 2

• (3) Arm’s length charge

• (4) Costs or deductions to be taken into account

• (5) Costs and deductions not to be taken into account

• (6) Methods

• (7) Certain services

• (8) Services rendered in connection with the transfer of property