Transfer Pricing in Business Practice in the Light of an Increase of Intra-Group Services – Results from the Transfer Pricing Study 2021

As part of the Transfer Pricing Study 2021, German businesses and businesses in the other parts of the DACH region were asked about the design of their transfer pricing systems and their experiences with the acceptance of those systems among tax authorities and within the firm. In particular, the implications of the increase in intra-group services for the design of transfer pricing systems and transfer pricing management were examined.