Transfer pricing documentation

National requirements in the area of transfer pricing documentation Currently pending implementation obligations

The OECD’s BEPS (Base Erosion and Profit Shifting) action plan comprises comprehensive measures to combat the tax planning strategies used by multinational groups to erode and shift profits. With the first BEPS Transposition Act, at the end of 2016, the German government brought the existing transfer pricing documentation requirements in line with those of the OECD. In the middle of 2017, the Ordinance on the Nature, Content and Extent of German Transfer Pricing Documentation Requirements (Gewinn­abgrenzungs­aufzeichnungs­verordnung, GAufzV) was revised.

Get an overview of the most important rules in PKF newsletter 02/2018.

PKF newsletter