Regulation on Business Restructuring: Decree-Law on the Relocation of Functions
- H-K. Kroppen; S. Rasch
- International Transfer Pricing Journal, 2009 (Volume 16), No 2
- 1 March 2009
The German parliament has enacted a tax on the so-called relocation of functions. In addition to providing an overview of the tax effects of this new legislation, the authors put forth a critical assessment of the shortcomings and potential negative impact for taxpayers.