This article from Bloomberg BNA’s Transfer Pricing Forum examines the current German transfer pricing landscape. The authors address a number of issues, including official guidance for the treatment of intercompany services in Germany; requirements for documenting intercompany provisions of services; the support required to substantiate the cost base if a taxpayer relies on a methodology that refers to services costs; and the types of information typically requested from the tax authorities for audits concerning the transfer of intercompany services.