PKF FASSELT SCHLAGE

Accountants &
business advisers

Publications

Publications

PKF special

Transfer Pricing Documentation

PKF special

Transfer Pricing Documentation

Documentation of prices charged for providing intra-group goods and services or on allocating profits to permanent establishments (in short: transfer pricing documentation) will typically not be prepared for meeting the requirements of the tax authorities in Germany alone but also for complying with the requirements of the state in which the related party or permanent establishment of the German head office is located. Where group structures encompass more than two states, comprehensive documentation will be addressed to an even larger number of tax administrations.

Transfer Pricing Documentation