Since the end of 2020, the German tax legislation and transfer pricing guidelines have been modified and will have far-reaching consequences for multinational taxpayers. The new regulatory environment will encourage German tax authorities to claim higher and more frequent income adjustments in tax audit controversies. Based on experience from current tax disputes, the challenges that multinational taxpayers should expect can largely be anticipated, along with how they can mitigate risks from future tax controversies.

On Tuesday, 5 October, at 16.00 CEST, NERA Economic Consulting’s Managing Director Dr Yves Hervé and Director Philip de Homont will hold a webinar in German on “New German Guidelines: Challenges to Expect in Tax Audits and Practical Mitigation Strategies.” Based on practical case studies, our speakers will discuss:

• How the integration of the OECD’s DEMPE approach on intangibles in the German regulatory framework should be addressed in German TP documentation.
• How and when traditional benchmarking analysis will be challenged and how to mitigate against risk of tax assessment by tax authorities applying alternative methods of testing?
• The implications for intangible valuation in the context of business restructuring.

On Tuesday, 28 September, at 14.00 CEST, the same webinar will be held in German.