22. September 2023 TP Perspectives: New "Administrative Principles Transfer Pri ... On 6 June 2023, the Federal Ministry of Finance published its new principles for the correction of income pursuant to Section 1 External Tax Relations Act on its website. These are to be applied to all open cases with immediate effect. Only the chapter on relocation of functions is applicable to cases that are realised after 31 December 2021. Kategorien: Official Pronouncements, Transfer pricin ...Schlagwörter: transfer pricing adjustment, Federal Min ...
25. Januar 2022 OECD releases latest edition of the Transfer Pricing Guideli ... On 20 January 2022 the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The current version consolidates in one publication the changes and adjustments that have taken place to the 2017 version of the OECD Transfer Pricing Guidelines. Kategorien: From EuropeSchlagwörter: Transfer Pricing Guidelines, OECD Transf ...
