OECD Master File and Local File Documentation Requirements in Germany

01 October 2017
By Dr. Alexander Voegele, Philip de Homont and Dr. Florian Sarnetzki

In an article for Bloomberg BNA's October 2017 edition of Transfer Pricing Forum, NERA Managing Director Dr Alexander Voegele, Associate Director Philip de Homont and Consultant Dr. Florian Sarnetzki discuss the OECD's master file and local file document requirements in Germany.