Kratzer, Carsten; Blesgen, Martin - 2012
Preface; Vorwort; A. Introduction to German Transfer Pricing Regulations; B. Tax Law; I. General Fiscal Code - Extract; II. Foreign Tax Act - Extract; C. Statutory Ordinances; I. Documentation of Income Attribution (2003); II. Relocation of Functions (2008); D. Administrative Guidelines; I. Income...
