Germany - New Transfer Pricing Documentation Requirements for Companies: Routes to Simplification?
- M. Lagarden
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 28 December 2015
The author discusses transfer pricing documentation with a view to plans laid out by the current German government in its coalition agreement at the end of 2013, and with a particular focus on the treatment of this issue according to the OECD’s final report on BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting), published in October 2015.