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International transfer pricing developments: Germany

In Germany transfer pricing issues are mostly dealt with as part of routine tax audits. As the regularity of tax audits is an essential component of the German taxation system taxpayers will typically face in-field tax audits for every year. Combined with the facts that the introduction of documentation rules in 2003 made intercompany pricing transparent for tax auditors and that the Government has also intensified the training of special transfer pricing auditors since then the subject of transfer pricing has become the foremost tax topic for many internationally operating companies. While the range of specific transfer pricing topics addressed in tax audits is obviously wide Germany has attracted the most attention for introducing its 2008 business restructuring rules (in the German terminology the rules on the transfer of functions) and their amendments enacted earlier this year. 

Under the 2008 rules a cross-border...

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