Steuern pur - Verwaltungsgrundsätze Verrechnungspreise

Heute geht es um den Fremdvergleichgrundsatz bei grenzüberschreitenden Geschäftsbeziehungen, denn für diese müssen Verrechnungspreise im Konzern dem entsprechen, was fremde Dritte untereinander vereinbaren würden. Alessia-Maureen Dickler, Michael Dworaczek und Dr. Andreas Bolik nutzen als Anknüpfungspunkt für dieses spannende und komplexe Thema die kürzlich veröffentlichten sog. Verwaltungsgrundsätze der Verrechnungspreise für die Korrektur von Einkünften gemäß § 1 AStG.

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Steuern pur - Verwaltungsgrundsätze Verrechnungspreise

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