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Transfer pricing documentation: the EU code of conduct compared with member state rules (part 2)

Article Abstract:

Differences in transfer price documentation rules of the European Union (EU) member states, and the EU Code of Conduct is analyzed. Documentation rules of Czech Republic, France, Italy and the United Kingdom are taken into consideration.

Author: Fletcher, Richard, Schnorberger, Stephan, Rosenkranz, Juliane, Mkrtchyan, Tigran, Bourtourault, Pierre-Yves, Maucour, Cyril, Polacco, Giuliana, Valle, Eugenio Della, Pantelidaki, Stephanie
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
United Kingdom, Italy, France, Czech Republic, Taxes, Tax policy

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Transfer pricing documentation: the EU code of conduct compared with member states rules

Article Abstract:

Overview of European Commission's code of conduct on transfer pricing documentation for associated enterprises in European Union (EU) , i s presented.It's Comparison to European U nion Member State rules is also discussed.

Author: Schnorberger, Stephan, Rosenkranz, Juliane, Garcia, Manel
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
Standards, Interpretation and construction, European Community law

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Transfer pricing documentation: the EU Code of Conduct compared with Member State Rules (Part 3)

Article Abstract:

Comparison of provisions of European Union's Code of Conduct and laws of Austria, pertaining to transfer pricing documentation, is presented.

Author: Schnorberger, Stephan, Gerdes, Inke, Van Herksen, Monique
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
Europe, Austria, Government expenditures, Economic Programs, Administration of Economic Programs, Economic policy, Comparative analysis

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Subjects list: Laws, regulations and rules, Government regulation, European Union, Transfer pricing
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