In a post-BEPS context, German tax authorities have focused on strengthening their overall transfer pricing audit capabilities. 

In the Bloomberg’s Winter 2019 edition of Transfer Pricing for the Individual Practitioner, NERA Affiliated Consultant Dr. Alexander Voegele and Director Philip de Homont discuss the new legislation and regulations that have affected the transfer pricing landscape in Germany.

The authors provide an update on Germany’s transfer pricing laws and include information on the following topics:

• Expected implementation of DAC6;
• Research Allowance Act;
• Duration of Mutual Agreement Procedures (MAP);
• German tax court decisions on cases regarding the application of the arm’s-length principle; and
• Anticipated transfer pricing developments.

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