German auditor numbers increasing
April 13, 2011
Sophie Ashley - TPW
The number of field audits may be increasing globally, but the auditors’ approach in each jurisdiction is not the same.
Alexander Voegele of NERA Economic Consulting tells TPWeek about some of his recent observations on the way German auditors are treating transfer pricing related matters.
The number of field audits by specialised transfer pricing tax auditors has substantially increased during the last two years. The Federal Tax Audit Office (FTAO) is increasing the number of specialist transfer pricing auditors to more than 600 and the individual states are increasing their auditor numbers quickly too. For instance, the land (state) of Baden-Württemberg is raising the number of field auditors in its tax office to 65 this summer. The experience of these transfer pricing specialists is increasing significantly, as is the scope of their investigation.
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