Germany hosts a number of multinational enterprises that are conducting an increasing amount of cross-border migrations of business functions. New German legislation concentrates on the object of a migration -- the transfer package -- and its profits potential. Business migrations are also at the center of intense discussions throughout other areas of Europe, as well as within supranational bodies such as the OECD.

NERA's Paris office held this European-American Tax Institute roundtable on 30 November 2007 to examine the new German regulations as well as economic techniques to ascertain arm's length valuations of the transfer package and related intellectual property. NERA Special Consultant Dr. Alexander Voegele chaired the discussion, and Director Dr. Emmanuel Llinares and Vice President Sébastien Gonnet also participated in the event.