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Transfer Pricing Documentation

Transfer Pricing Documentation 

German tax requirements for cross-border transactions

The proper determination and documentation of transfer prices has become ever more important since the OECD Transfer Pricing Guidelines have been tightened to reflect the results of OECD project „Base Erosion and Profit Shifting“ (BEPS) and since they have been transposed into German tax law („Gesetz zur Umsetzung der Änderungen der EU-Amtshilferichtlinie und von weiteren Maßnahmen gegen Gewinnkürzungen und -verlagerungen“ – law for implementing the amendments of the EU Mutual Assistance Directive and other measures to oppose base erosion and profit shifting) and since the related „Gewinnabgrenzungsaufzeichnungsverordnung (GAufzV)“ (regulation on the documentation of income allocation) has been amended. Therefore, it is important for the taxpayer to become familiar with the new requirements in time to ensure that the data required to be reported are correct and complete. 

Transfer Pricing Documentation PKF special archive