Practical Questions in German Transfer Pricing

Tue May 01 16:24:00 EDT 2012
By Dr. Alexander Voegele and Philip de Homont

In this article from BNA's Transfer Pricing Forum, Dr. Alexander Voegele and Philip de Homont examine recent transfer pricing challenges in Germany. The authors discuss how Germany's fiscal authorities address attributing profits to permanent establishments; the circumstances under which services can be charged for at cost; performing a functional analysis and how to use the results; the use of comparable companies; and how certain industries may affect the general approach to transfer pricing.