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Die Profit-Split Methode zur Bestimmung von Verrechnungspreisen

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Springer Nature
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9783658360894
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In diesem Buch analysiert Selina Reif die Regelungen zur Anwendung des Profit Splits als Verrechnungspreismethode. Nach einer Darstellung der relevanten Regelwerke und deren Inhalt werden die deutschen Vorschriften, die Grundstze der OECD Verrechnungspreisrichtlinie nach BEPS sowie deren Zusammenspiel einer Bewertung unterzogen. Hauptaugenmerk ist dabei die Ausgestaltung und Anwendbarkeit im konkreten Einzelfall. Fr die sich ergebenden Schwachstellen entwickelt die Autorin mgliche Verbesserungsvorschlge.

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