{"id":17041,"date":"2023-10-04T01:08:27","date_gmt":"2023-10-03T23:08:27","guid":{"rendered":"https:\/\/steuerportal.ch\/fachartikel\/innerstaatliche-anwendung-der-oecd-verrechnungspreisleitlinien\/"},"modified":"2023-11-15T17:04:09","modified_gmt":"2023-11-15T16:04:09","slug":"application-nationale-des-principes-de-locde-applicables-en-matiere-de-prix-de-transfert","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/application-nationale-des-principes-de-locde-applicables-en-matiere-de-prix-de-transfert\/","title":{"rendered":"Application nationale des principes de l\u2019OCDE applicables en mati\u00e8re de prix de transfert"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Nils Harbeke et Patrick Scherrer examinent plus en d\u00e9tail la question de savoir si et dans quelle mesure les Principes de l\u2019OCDE applicables en mati\u00e8re de prix de transfert peuvent \u00eatre appliqu\u00e9es dans un contexte purement interne.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2189,"display_name":"Nils Harbeke","first_name":"Nils","last_name":"Harbeke","description":"

Rechtsanwalt, dipl. Steuerexperte, Pestalozzi Rechtsanw\u00e4lte AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/10\/2326118291466616326-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/nils-harbeke\/"},{"ID":2190,"display_name":"Patrick Scherrer","first_name":"Patrick","last_name":"Scherrer","description":"

Dr. iur., dipl. Steuerexperte, PrimeTax AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/10\/2326118240058023850-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-scherrer-2\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/application-nationale-des-principes-de-locde-applicables-en-matiere-de-prix-de-transfert\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[242,240],"class_list":["post-17041","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond","sht_proarticle_tag-dealing-at-arms-length","sht_proarticle_tag-drittvergleichsgrundsatz"],"acf":{"authors":[2189,2190]},"shp_steuerportal_must_use":{"translations":[{"id":16873,"link":"https:\/\/steuerportal.ch\/articles-specialises\/innerstaatliche-anwendung-der-oecd-verrechnungspreisleitlinien\/","title":{"rendered":"Innerstaatliche Anwendung der OECD-Verrechnungspreisleitlinien"},"language":"de"},{"id":17041,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/application-nationale-des-principes-de-locde-applicables-en-matiere-de-prix-de-transfert\/","title":{"rendered":"Application nationale 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