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

Georg Kofler

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

Georg Kofler

Institute of Corporate Finance Law, Tax Law, and Fiscal Policy

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

Original language	English
Pages (from-to)	446 bis 452
Number of pages	7
Journal	European Taxation
Publication status	Published - 2019

Fields of science

502038 Taxation
505 Law
505003 European law
505004 Financial law
505022 Tax law
505026 Constitutional law
505029 International law
502010 Public finance

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This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

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

author = "Georg Kofler",

year = "2019",

language = "English",

pages = "446 bis 452",

journal = "European Taxation",

issn = "2352-9199",

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TY - JOUR

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

AU - Kofler, Georg

PY - 2019

Y1 - 2019

M3 - Article

SN - 2352-9199

SP - 446 bis 452

JO - European Taxation

JF - European Taxation

ER -