Germany - Transfer Pricing of the Use of Trademarks and Company Names: Ministry of Finance Publishes Trade Name Decree
- B. Heidecke; O. Busch; H. Schenkelberg
- International Transfer Pricing Journal, 2017 (Volume 24), No 4
- 6 July 2017
The intercompany use of group names, trade names and brands is increasingly the subject of disputes in tax audits in many countries. Germany published a new decree issued by the Federal Ministry of Finance on 7 April 2017 with binding power for the tax administration. The article summarizes the new decree and its practical implications.