International - Transfer Pricing Treatment of a Business Restructuring from a Danish and German Perspective
- P. Lindholm; C. Richter
- International Transfer Pricing Journal, 2010 (Volume 17), No 5
- 26 August 2010
Denmark has introduced valuation guidelines and Germany has implemented transfer pricing rules which are relevant in business restructurings. Although in both countries the focus is on the transfer of intellectual property, there are differences, specifically reflected in the valuation approaches.