„… Transfer pricing rules are applied in order to calculate the amount of profits which are liable to …” „… negotiating. For this reason, transfer pricing rules adjust the actual results to the results that would have …” „… occurred had the parties negotiated ‘at arm’s length’.323 The arm’s length principle is based on a …”

„… Transfer pricing rules are applied in order to calculate the amount of profits which are liable to …” „… negotiating. For this reason, transfer pricing rules adjust the actual results to the results that would have …” „… occurred had the parties negotiated ‘at arm’s length’.323 The arm’s length principle is based on a …”

„… Transfer Pricing Trends, Practices, and Analysis, November 2005, p. 4. 323 This arm’s length principle is …” „… length’.323 The arm’s length principle is based on a comparison of the internal transfer price under …” „… transfer pricing.319 2.3.5.2.1 Transfer Pricing Transfer pricing refers to transactions across …”

„… , but also company-internal ones, e.g. for transfer pricing and portfolio management purposes. Monetary …” „… willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the …” „… acquisition transaction necessarily involves a pricing process. Furthermore, in the late 1980s, a number of …”

„… Arm’ s Length Principle - Part I, in: International Transfer Pricing Journal 2015, S. 141 - 152 …” „… . Koomen, Mirjam (ITPJ 2015 b): Transfer Pricing in a BEPS Era: Rethinking the Arm’ s Length Principle …” „… Pricing: The Arm’s Length Standard Under Pressure?, in: British Tax Review 2013, S. 646 - 665. Kofler …”

„… international weithin akzeptierte Fremdvergleichsgrundsatz bzw. das „Dealing at Arm´s Length Prin‐ ciple“.570 …” „… Fremdvergleichsgrundsatz („Arm’s Length Principle“) als Maßstab der steuerlichen Erfolgs- und Vermögensabgren‐ zung wurde …” „… anschließend im Mai 1979 einen Ver‐ rechnungspreisbericht mit dem Titel „Transfer Pricing and Multinational …”

„… , F. 10, Gr. 2, S. 1936; Kroppen, Authorized OECD Ap‐ proach, 2010, S. 1081. OECD, Transfer Pricing …” „… , Transfer Pricing Guidelines, 2010. 1062 Vgl. Art. 7 OECD-MK 2014, Tz. 40; OECD, Betriebsstättenbericht …” „… verstanden, dass nunmehr der Grundsatz des „Dealing at Arm´s-Length“ auch für Betriebsstätten An‐ wendung …”

„… with arms length transfer price limits, Journal of International Economics (13), S.365-374. Schiller …” „… arms length transfer prices, The Accounting Review (77), S.161-184. Smith, Michael J. (2002b): Tax and …” „… 153 Literaturverzeichnis Alles, Michael und Srikant M. Datar (1998): Strategic Transfer Pricing …”

„… DataGoodsSpiekermann, M. 201937Chapter 2: Transfer Pricing for Data Businesses: Howto Apply the Arm’s Length Principle …” „… Pricing Rules?Petruzzi, R./Buriak, S. 201825 Transfer Pricing Challenges in the Digital Economy-Part 2: A …” „… . 199633 The Arm’s Length Principle in the 21st Century – Aliveand Kicking?Greil, S. 201934Die handels- und …”

„… Possible Answer in the Proper Application of the Transfer PricingRules?, in: Bulletin for International …” „… , L./Srinivasan, N./Lalapet, S. (2019): Transfer Pricing Challenges in the DigitalEconomy: A Case Study of the …” „… . 17–21.Greil, S. (2019): The Arm´s Length Principle in the 21st Century – Alive and Kicking?Working Paper …”

„… , Charles; Bradford, David; Hines, James Jr.: Arm’s-Length Pricing: Some Economic Perspectives; in: Tax …” „… Length – How Long?, in: International Transfer Pricing Journal (ITPJ)2001, S. 30 – 40.Hammarstrand …” „… on Fiscal Affairs: Proposed Revision of Chapters I-III of the Transfer PricingGuidelines, 9 …”

„… . 107 f.; Salditt: StuW 71, 107, 108; Flick: JbFStR 81/82, 133; Hammer:Transfer pricing, in: Beisse et …” „… (Arvidsson/Bjarnås: Sweden, in: IBFD: The Tax Treatment of Transfer Pricing, Tz.2.3 (Mai 09)) und in F seit 1933 …” „… globalen Maßstab schwanken die Schätzungen von 25 % (Hammer: Transfer pricing, in: Beisse et al. (Hrsg …”

„… . dealing-at-arm’s-length principle) geknüpft.173In jüngster Zeit hat das Fiscal Committee on Fiscal Affairs der OECD …” „… einer Gegenseitig-2.183 Statt aller vgl. auch OECD: Transfer Pricing and Multinational Enterprises, Tz …” „… Fremdvergleichsmaßstab (arm’s-length principle) fest, um Akzeptanz für die Berichtigung zuschaffen. Aus …”