Germany - Transfer Pricing in Business Practice in the Light of BEPS and Digital Transformation
- S-E Bärsch; X Ditz; S. Kluge
- International Transfer Pricing Journal, 2019 (Volume 26), No 3
- 26 April 2019
New research on transfer pricing in German business practice shows that tax certainty is the single most important corporate goal, ranking above tax optimization and performance measurement. However, the complexity and volume of tax disputes on the provision of services, licensing of intangibles, financing, and business restructuring are increasing. They are also taking their toll on MNEs’ ability to manage them efficiently.