Kritikbasierte Übertragung der Maßstäbe der Rechtsprechung des BFH auf konzerninterne Leasingverhältnisse – Teil I — Zur Notwendigkeit einer ökonomisch konsistenten Verrechnungspreisprüfung jenseits formaler Vertragskategorien

Key Points

• The research aims to evaluate the application of BFH standards to internal leasing agreements in companies.
• Critically analyzes legal standards from BFH.
• Examines leasing relationships within corporate structures.
• Discusses the implications of economic consistency in pricing audits.
• Identifies gaps in traditional contract classifications.
• Advocates for a more flexible approach to pricing audits.
• Highlights potential inconsistencies in the application of existing laws.