Handbuch Internationale Verrechnungspreise
2025
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Table of contents
Übersicht
(a) In general S. 4
(b) Comparable uncontrolled price method
(1) In general
-
(2) Comparability and reliability considerations
(i) In general
-
(ii) Comparability
(A) In general
(B) Adjustments for differences between controlled and uncontrolled transactions
(iii) Data and assumptions
(3) Arm’s length range
-
(4) Examples
Example 1 Comparable Sales of Same Product
Example 2 Effect of Trademark
Example 3 Minor Product Differences
Example 4 Effect of Geographic Differences
-
(5) Indirect evidence of comparable uncontrolled transactions
(i) In general
(ii) Limitation
-
(iii) Examples
Example 1 Use of Quotation Medium
Example 2 Extraordinary Market Conditions
(c) Resale price method
(1) In general
-
(2) Determination of arm’s length price
(i) In general
(ii) Applicable resale price
(iii) Appropriate gross profit
(iv) Arm’s length range
-
(3) Comparability and reliability considerations
(i) In general
-
(ii) Comparability
(A) Functional comparability
(B) Other comparability factors
(C) Adjustments for differences between controlled and uncontrolled transactions
(D) Sales agent
-
(iii) Data and assumptions
(A) In general
(B) Consistency in accounting
-
(4) Examples
Exampl...