As contributors to The Bloomberg Transfer Pricing Forum, NERA Affiliated Consultant Dr. Alexander Voegele and Associate Director Philip de Homont have summarized the German documentation requirements and audit procedures for the Spring edition of Transfer Pricing for the Individual Practitioner.

In their article, the authors provide a country overview for Germany and include information on the following topics:

• Pricing documentation and tax return disclosure requirements specific to Germany;
• German tax authorities’ approach to audits, including their reliance on BEPS-related concepts; and
• Challenges German taxpayers face in preparing their transfer pricing documentation.

For more information on NERA’s Global Transfer Pricing Practice or for questions on the topics covered in the article, please contact the authors.