


Verrechnungspreise im Außensteuergesetz (Axel Nientimp)
Marsoni
M251S
Get it in 3 business days with 1 day shipping.
Friday, May 29
Verrechnungspreise im Außensteuergesetz (Axel Nientimp)Das BMF hat im Dezember 2024 berarbeitete Leitlinien zu Verrechnungspreisen verffentlicht. Diese Verwaltungsgrundstze integrieren die neuen gesetzlichen Vorgaben aus dem Wachstumschancengesetz, die konzerninterne Finanzierungen betreffen ( 1 Abs. 3d und Abs. 3e AStG). Ein weiterer Punkt der Verffentlichung ist die Position der Verwaltung zur praktischen Anwendung des "Amount B", der zur Sule 1 der globalen Steuerinitiative gehrt. Das Werk unter
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