《税法——转移定价》英文参考文献：02 Documentation_13 Germany Modifies Legislation, Uncertain Future Stills Lies Ahead

(ol.11,o.20)885 Analysis Germany Modifies Legislation, Uncertain Future Stills Lies Ahead of section 1, paragraph 2 of the Foreign Tax s also those acts for an agreement of igth principle and for the first chang the potentia alty provisic ways.Th pricing-related lition to the Summing up deman enlargem transactions betw tablishments first ction of pena ■ first date of appl Documentation The revised versic now provides that: In circumstances erence to matte documentatic business rela For a fir Stephan, ts from f th eens (Bundnis 90/Die 63-2069 BNA TAX 2-19-03

690乙90NSSW⊥"u'S吧 BUo!eN Jo neajna eu⊥ Ajeipisqns e"oN⊥ NEW3SVNVW XY⊥E00Z↓别和o0E06T乙 (CI 'qad) 6 ou lu d(uaund5 00I 01 SBaI 2B inq'unugxeu ay 2e sona uom!u auo aIa/06 spup suaaID auu pue(ads)soneDowea [ep on Junoure Aeu a8. reyo ns ay uonequaunoop alqe -oS ay Jo urv aas 9 sn aAnoadseI Jo uoissTuqns paAejep B Jo aso uI sinseI sone 000 g uey a ou Jo aareypns eAl neyn sap!Aond apoo xBl (erouaD on pv Aion -Jeaey] pue "apBu ueeq seu s ydeIaered Jo adoos onpomui pasodoId ay jo ia uoppos aeup'snuauarnb au! u! uoneunsa au Joe pauuuaep s! Bu] uour aI aupoud ja suen pasodoud ay Jo uone isn(pe auoou! ay Jo luao ed oI sow 1B pue 1uao -Ied g seAl JE S! aBreyoans ayL las aq o sey so.ini uopeo!ddy jo aeq sIy 000 g Jo xe uo aareypns e asn ou Jo Ansou SI uo! uaunoop ay J! Jo '8 yderaered 06 uonoas Jo adoas uonuaAuoD XB L lapo lueudojaAaa pue uoneJadoo. oruouoG IoJ uogeziueaIo ay Jo 6 apourv uoJ! paAlI .spBa. Sente aq you uo!u! Ione ay u!'10AaMmoy pino SIy L peu! yM 'y ydejaered‘z9Iuon。 SHBp saB[ ay L pasodu! eq pinon A[eued ay.I00 S! Loud JajsueI neue a4 J! UaAaa'1 ueunsn!pe auoout ue Jo A1!Iqeogdde au uo puedap you seop remjuqns alB ay o] palejaI AuB paymer eq pinoys -uad eyey aoueul Jo nsu!w [eIapad ay aq paley ansS! S!yL 'sonuoune xe ay pue IaAedxe ay ueaMl ut ueaq sey lI'pIepues ylBuaI-s ULIE a4 y m au! -aq uod uoissnospp Jofeul B aq IIm siyi ' anjea ou Jo u! s! Bupoud ey aous apeu ae squounsnipe ou aRayN s! uoqBueunoop uaymm auyap ]ou seop MMBI ay outs sasBo u AIdde pinon osTe [emruqns anBI JoJ A[euad ane] y Ieuaym Ieapun sugewaJ 'solna uon!u auo Ou Jo s! JaAedxB ay Aq ponruqns uoneuounoop ou of 4unoue pinos Aqeued ay 'Temruuqns aneT Jo asBo uI ypoIyMm u suoneniis u! Aidde pino osTe aoud Ja]suen pasBaJou! eq IIIM a8Jeyoans au Jo uunoue au 200.) B alBums o AiLounB By uoISIaA 9.qa IIm saqleuad ayn 3upArdde pasiAa au! Japun aoud HajsueJ paoD auojeurise A 'Aaessaquadxa Ione Xe) O ByI palEs oSTE 1aAaMmoU s! lI uoneuaunoop auenbape aredaad o) JaAedxe uopequeunoop peusanbad apLAoid o) parre JaAedxey a4 aoIoJ o] uelogyns IIms ST An[Bued ay lBy Juapyuo sn[ pe uB Jo 2u△ 9 ay ut JaAedxe。qJoa8 taPe pasa83ns unugxeu uaorad oz e pue unujunu luao sIp ay o1 pasn Aun aq Aeu aaueI sIy'sa BueI aoud oT B o] pae S! B4 auoou! ay uo sndns puu公2Ads3uBu0BuqM uBo auoou ay J! pue uonBuIns he puB juousnfpe uppud Jajsuen 8uuInsod aun Jo ueo ue yeu of sey auoynne xe ayr saseo yons ur jI -ad 9 seaI lB aq pino aB. aeypans pasodoad ayuoIs Jaa pas aI ay apun'semreued [eguanod Jo azIs ay fasty plod nBy u! sina uoneISIaaI pasTEl ayi'puey Jamo a4 uo ape S! uausn(pe ou J! aseD ay uaAa S! SIy.L TT ydeIaeIed o6 uoppas Jo odors ay u uoneuounoop lB pa asad lou s! Jo asn ou Jo s! uonBquaunoop au I e4 uoneuuaap yoIyM JoJ aboout aIqexBi ansel AIdde pino yS!"soNa ooo g Jo a8 reyeins unujulul -op s!y By pounsse AIqenjOI SI 2! 'ATsnoaueIodual B Jo uoponponu a4 sapnppu! yoIuMuonoas sapreuad-uoo you 8 eouauas's ydBIBBed06 uoppas Jo edoos ay u uonenueunoop sIy apeu sey JaAedxB) ay ey puno s!4! 3! o asn ou yo s! uonedeunoop panttqns 4!pne play a4 Jo pua e4 J! o uonBiueunoop s!y uuqns fou Saop ay 4B4 a4 Jale pautulanap eq AueinaaI pinoys aareyouns UIs ydeIBered 06 uompas Jo asus ay u squawaunb ayL ' aoueB! Bau uMo S eAedxel au spenbe luensIsse -a.I uoneueunoop sIy leeu lou seop JeAedxB e II UE JOJo aAnB uase IdaI [BBaI B Jo aouda!aau ayL pEaI△ ou s ydeIBered'oa9tuon。 es eup pasTA an]bu Jou [u e Jo ueaq A[uo sey neap ay J! Io's ydeISeIed etool aqeel Jo uoneuns: 06 uo! oas o] aup oooe aiqeynsn[ sweas suaurarmb -aI a4 Jo ueunIyinJ-uou ayp J!aaieyons e Jo uoneu 'sasBo [lB u! paynsn! eq ou yaru pound Aep-09 paxy -!uaap a4 woj uesqe pinoys Au B IB pau!ero AnInnyBu yo!yMm 'Ansnpu! ay Jo pueu -p e sheau lm qIssod sIyL'saseo [euondaoxe un papua dou xe aq Aeu senbei senuoyine xe ay e uonequaur a4 Jo uonenp ayn osre 'AeTp pa. auoyod e Jo seo -noop aumguqns oj pound Aep-o9 ay'aJouurayund u!puB JaAedxe ay Aq umea syoueq ay A[epoOdsa 4uno3oB onu! uae] eq on sey s ydeBeed'o6 uon luaueued pue sanyo peay uaaMmneq uoneooIre yoId oas Jo adoos ay u aun uo suawaunbaI uoneluor ay do] AiddB oSTe seununoo Aueu u! sonueduIoo pale!y noop s!y I] JaAedxB ay aupyeu Jo ue SI A(uo JB uaam0q aupoud JoJ sen ay Jo Aueu aouIs'sueu ou.8reyons ayn Jo unoue ay Jo uogeuquIalep anbaI uoneluaunoop ay Jo uoisuenxe [BDI BoI B s ay oi se uona os!p sey AiuoyInE xe ay se IeJosuT red pue soyo peay ueaMl eq suonoesuB n o uonBa! qo uoneuaunoop au spual p![BA auo. -xe yde.BeIed o6 uonpas ' p uauoduo mau e sv -aq sBy uonBoynou uoneutualap Jo peep ay Jo Su!paaoxe ay Jo Aep nny ! uonBuaul noop yons oj senbeI ay Joj l!BM o2 AysuI aq 1y SIu 1! dof sone a. 'sABp 09 uy n panyin aq snu sIouuexe SISATVNV (O乙oN‘LτA) 988

E06T乙XWNg 69090NSS|⊥od9N|d出彐sNv山L⊥N彐 WE5VNVW X O/IU/ZU uo Areueuuo Bupoud Ja]sueI L. Jo uaunBaIL Xe L,,'acar IEL Hoday Suould Ja/suD L II Japaoy yosey aag u! Taxv uaAoyspa [g puB sneTX-zu aH'uaddoy ospe aas Aay lby pa]Bo!pu! aABy SOA!. Oy L 'AlLIo[eu ayl y Aued aAnBArasuoo ay puno [eIopa ay ui(DJ apuna) Iiounoo [Bape ay pue luoueled ay'ynoq ddns Aresseoau pue snueurea B uel ssed oi sey [IIq u 1By+ punu u! lday aq pinoys 3I L M uun aredaId ou aIqepuauuooaI S! 1-7 uo! uod eouauas d 06 tones y p aas-spoeJ oIseq aa ay ueunoop o aJoJaJay L Imeureoun ApuaJIno aI aaueTreyo IILM senuoyInB xe By A[aY! SOU ST II s! MB[ aaOap a4 Jo seis a4 eu pauonuau aqIaAa oy pinoys 2I ' suonBInaaI uonBluounoop AionnnBs SuaI S, ure-uou Jo SuapIAe aq JesI! &q lou pinoys au qim IennueJ uruooeq ur JaAedxen ay woddns 10B. nuo B Jo aouasqe a4 yano uaAa 'SIon!pne au Jo 208Je B aurooaq AIIsee yOIu sIy'smoenluoo uqns 01 s[e] JoAedxe B Ji'OOueape u! papnpouoo pu sey iMel abap a4 Jale syuou 9 uey Ja!ea you inq - and aq pinoys ypIym soiled paipai yum suoppesuen '800z, I8 Jaquapaa ale aunuu Baq eof rosy Aue on IB Jo] s)Bnuoo apLAoId sAeM(B pinoys sIeAedxe aIoI pauodsod eq ITBys sapreuad ay Jo uoneo!dde sy ay aouL‘su。ua8eIuu! Al!BULO] JO yOBI B Jo asne -aq paBuanrey ueno ale s.aAedxe aouauadxe no ur oaa Jae aup p euO] a qm saupiBW S[yL ' IC suIa) snonBIqueun pue eapp u ueApe u! oju aq IILM IBUI squouanbaI uogeuaunoop ayi'SnyL paJala aJaM yoyM slueuaa ae uo paseq are sesuad e ay I! Auo suoponpap se paMmoIIE aq AlreulIou uBo HaproyeIeys aumronuoo e o1 s uou ed(E86I sodpouud papep MeI ayn Jo OI appre Jo uos IaA Oyl u! epos eAgensjurupy)E86I'61' qa] Jo sE sosudioqua pale(ad xel (e19uaa ayn Jo e ydeiBeued06 uoppas Jo adoos ATTBuoneuIau! ueaMmeq uoneDoTTe auoou! Jo uoyeunure aq u! uoneoyyou [edaI aq Jaye synuou(9) XIS 1S0JBI 01 uiproooe jeu pagano aq pinoys l'iDadsaI sw s au ie opeu aq pinous suopDesueI asoyl oi auyeL -aI soiseq Bdai pue o!wouooa ay Jo suoneueunoop Houpne au Jo sanba r ayn uodn Auo ou Aureasoup'sIeef [eDsy asau! Jo aujuujBaq ay! 1e s]xe 1a] pue spoej ayl Jaye BuoT ool pa edard aq ou pinoys Ims yo!qM pue I aouauas u! paueu sHeaf [easy ay togenuounpop'sreaK 1a1B] uT sOuInoyp pouonuau ay aJojoq poDeus uaaq ABy yp!ym pue [. I peep mey ue pound uoissquuqns Aep-09 ayl Jo 1yanuI'suopIpuoo aq Jo OI pye Jo uoISJeA au! u! apos xe [eaua8 pDadsa] Jo suoppuoo pue suLlen lexA ayi monnsuooaI aql Jo 8 aoueues s ydeBered 06 uoppas Jo adoos 0-0IqIssoduu! ou JI-ImoyJ!p JayneI S! 2I nsaI B sv Aueduoo aqI yay Apeare DAey suon -o peep aq eu yo!m"suopeauqo snonuguos JI -oesuBn AueduooIalu! snoLBA Jo aa reye un suosied ey p!eA atoo eseo au uayyo s! lI A[aADDBo.oI uogequouunoop anedaad-aq sey [.I peep MeI ay Jo oI aponte Jo uojSIeA 01 Anso] pue aulosuepInq apoo xe] [ereuel au Jo s dede. o6 mompa Jo aldnoo B q uBJui sIyL'surens apne xe au iuun esTp Jo adoos ap u! uoyeoyyou (B8a a4 oe synuou(9) aq o1 waas sIaAedxe sanban Jayn anss! sioupne aun [1 peep meI OWn Jo OI apyre Jo uors iaA aq u! opoo H 2B A[uo snoop ay a eda Id o luBm far XBl [BIaue a ay Jo y pue s yderaered z9 Iayoymn oppoap on aan] are s] ay yanoyry FI yOIBW I8iequaoaa Jale aunuuBaq sIBa [eoSU Aue on aun Hoj pampa s I unoo reaped ayn u! guyon an Jo awos isy ayn 1oj popdde aq on sey ['I pap Me] ql -ino au aq IILM ByM ueas aq on sumewa I li 'uoneisIaay OI ap!Ie Jo uo!.10A aU u! apoo xe [B.euog ay Jo ulojo.I xeOpOyM Oy Su! Irooueo Jo undo ayn ume)a mlm ydeiaered'79I uoppas pue 'g yde1aered'06 uopioas SISATVNV