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  3. Law: Taxation & Customs

transfer pricing rules

German translation: Verrechnungspreisregeln

13:37 Dec 21, 2017
English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: transfer pricing rules
Intangible assets, as the main value drivers of digital business models, challenge the core paradigm of current corporate tax rules – profits should be taxed where the value is created – due to two crucial characteristics:

● in contrast to non-digital business models, digital businesses often do not have “sufficient physical presence” (so-called “nexus” or “permanent establishment”) in the country where they create value
● the profits of digital business models are difficult to define. Often, profit is not only derived from goods and services delivered. Digital business models also raise the question of how to value intangible assets such as software or data themselves, as well as their contribution to the value chain (value creation).

These two important characteristics of digital business models therefore challenge (1) permanent establishment rules and (2) the international rules governing the internal transactions of companies across borders (***transfer pricing rules***), for example the licensing of software from the parent to a subsidiary in the EU.


Danke im Voraus!
Olaf Reibedanz
Colombia
Local time: 12:53
German translation:Verrechnungspreisregeln
Explanation:
See examples in http://context.reverso.net/übersetzung/englisch-deutsch/pric...
Selected response from:

Daniel Frisano
Italy
Local time: 19:53
Grading comment
Danke, Daniel!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +4Verrechnungspreisregeln
Daniel Frisano
Summary of reference entries provided
transfer pricing
Steffen Walter

  

Answers


43 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +4
Verrechnungspreisregeln


Explanation:
See examples in http://context.reverso.net/übersetzung/englisch-deutsch/pric...

Daniel Frisano
Italy
Local time: 19:53
Native speaker of: Native in ItalianItalian
PRO pts in category: 4
Grading comment
Danke, Daniel!

Peer comments on this answer (and responses from the answerer)
agree  Annette Scheler
8 mins
agree  BrigitteHilgner
20 mins
agree  A. & S. Witte
4 hrs
agree  Steffen Walter
5 hrs
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Reference comments


6 hrs
Reference: transfer pricing

Reference information:
Zumindest für "transfer pricing/price(s)" (Verrechnungspreis(e)) gibt es schon einige Treffer im Glossar, z. B. https://www.proz.com/kudoz/english_to_german/finance_general... und https://www.proz.com/kudoz/german_to_english/law_contracts/4... oder auch https://www.proz.com/kudoz/german_to_english/finance_general... - und schon hätte sich deine Frage im Prinzip erledigt :-)

Steffen Walter
Germany
Native speaker of: Native in GermanGerman
PRO pts in category: 114
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