Transfer prices are one of the decisive instruments for controlling the movement of goods, services, intangible assets, and financing flows in corporate groups operating internationally. Tax administrations, especially those of “high tax countries,” face increasing pressure to collect more income and are, therefore, reacting by increasing the scrutiny of transfer prices. The “Transfer Pricing” handbook—with contributions from Affiliated Consultant Dr. Alexander Vögele, Senior Managing Director Dr. Yves Hervé, Managing Director Philip de Homont, and Director Tom Braukmann—helps safely solve various transfer pricing problems and thus avoid multiple taxation and penalty surcharges. The handbook discusses aspects of transfer pricing in different industries including industrial companies, automobiles, pharmaceuticals, banks, insurance, trade, and asset management.

The handbook’s 6th edition considers the comprehensive changes in ​​transfer pricing since the previous edition, particularly concerning new case law, OECD developments, and the legislative landscape. In addition, the Administrative Principles 2023 and the draft law on minimum taxation (“Pillar II”) are covered, and important aspects such as changes in the transfer of functions and financing are taken into account. Newly included is a chapter on the influence of AI, such as ChatGPT. 

This book is only available in German.