New rules in German transfer pricing
December 10, 2008
Angelika Thies of CMS Hasche Sigle in Munich, Germany explains the latest developments in German transfer pricing
German legislation on transfer pricing follows the arm's length approach to determine appropriate transfer prices for related party transactions. Transfer pricing issues are mostly dealt with as part of a general tax audit which is a regular event for most companies. Transfer pricing legislation and the approach of the tax authorities to transfer pricing issues is undergoing continuous change in response to international business development in these areas. The latest major changes are applicable since January 1 2008 and may be summarised as follows:
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