Title
Unternehmung und Steuer: Festschrift zur Vollendung des 80. Lebensjahres (German Edition),Used
Delivery time: 8-12 business days (International)
einer Pflicht zur Verwendung branchenblicher Kalkulationsmethoden in den Fllen, in de nen keine Lieferungen oder Leistungen gegenber Fremden erbracht werden, die im OECDBericht betonte Tatsache, da das Kostenrechnungsverfahren von Land zu Land und 2 von Unternehmen zu Unternehmen variiert '. Im Gegensatz zu den Federal Regulations, die eine subsidire Anwendung der Kostenzu schlagsmethode verlangen, geht der Entwurf von der Auffassung aus, da es eine fr alle Fall gruppen zutreffende Rangfolge der Methoden fr die Festsetzung und berprfung von Ver rechnungspreisen nicht gibt. Die Preisermittlung htte sich vielmehr an der Methode zu orien tieren, die den Verhltnissen am nchsten kommt, unter denen sich auf wirtschaftlich ver gleichbaren Mrkten Fremdpreise bilden. In Zweifelsfllen ist dies die Methode, fr die mg lichst zuverlssige preisrelevante Daten aus dem tatschlichen Verhalten der beteiligten nahe 22 stehenden Unternehmen bei Fremdgeschften zur Verfgung stehen Zur Kostenzuschlagsmethode selbst nimmt der Entwurf keine ber den OECDBericht hin ausgehende Przisierung vor. An dem Regelungsentwurf wird generell kritisiert, da er eben 23 sowenig auf den OECDBericht wie auf die EWGZollverordnung in systematischer Weise 24 eingeht . Insoweit ist nicht nur offen, inwieweit das im OECDBericht dargelegte Verfahren einer Anwendung der Kostenzuschlagsmethode dem nationalen Recht zugrundegelegt wer den soll.
By changing our most important processes and
products, we have already made a big leap forward. This ranges from the
increased use of more sustainable fibers to the use of more
environmentally friendly printing processes to the development of
efficient waste management in our value chain.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.
Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.