Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises

ECJ Task Force

Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises

ECJ Task Force

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	446-452
Number of pages	7
Journal	European Taxation
Volume	59
Issue number	9
Publication status	Published - 13 Aug 2019
Externally published	Yes

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Cite this

@article{29fd464400744695afcdee4e583fab0e,

title = "Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises",

author = "{ECJ Task Force} and Nogueira, {Jo{\~a}o F{\'e}lix Pinto}",

year = "2019",

month = aug,

day = "13",

language = "English",

volume = "59",

pages = "446--452",

journal = "European Taxation",

issn = "2352-9199",

publisher = "International Bureau of Fiscal Documentation",

number = "9",

}

Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises. / ECJ Task Force.
In: European Taxation, Vol. 59, No. 9, 13.08.2019, p. 446-452.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises

AU - ECJ Task Force

AU - Nogueira, João Félix Pinto

PY - 2019/8/13

Y1 - 2019/8/13

M3 - Article

SN - 2352-9199

VL - 59

SP - 446

EP - 452

JO - European Taxation

JF - European Taxation

IS - 9

ER -