Dokumentationspflicht für Transfer Pricing (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Zwischenprüfungsarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 85/100, Marmara Üniversitesi, Sprache: Deutsch, Abstract: Die Dokumentationsvorschriften zu Verrechnungspreissachverhalten bilden einen wesentlichen Teil. Bereits früher hat die Finanzverwaltung bei einer Betriebsprüfung zu Verrechnungspreisen vom Steuerpflichtigen im Rahmen seiner erhöhten Mitwirkungspflicht bei Auslandssachverhalten die Beantwortung detaillierter Fragen und die Vorlage umfangreicher Unterlagen verlangt.
Nach der Gesetzesänderung haben Konzernunternehmen Aufzeichnungen zu erstellen und vorzulegen, aus denen ersichtlich ist, ob und inwieweit ihre grenzüberschreitenden Geschäftsbeziehungen mit verbundenen Unternehmen oder Betriebsstätten unter Bedingungen durchgeführt wurden, die den Grundsatz des Fremdvergleichs beachten.
Durch das SteVAG wurden daher neu im Wesentlichen gesetzliche Normierung der Dokumentationspflichten,Strafzuschläge bei Verletzung der Dokumentationspflichten, Schätzungen zu Lasten des Steuerpflichtigen bei Verletzung der Dokumentationspflichten eingefügt.

Dokumentationspflicht für Transfer Pricing (German Edition) by Özlem Şenel

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