Transfer Pricing of Distribution Activities in Business Practice – Results of the Transfer Pricing Study 2023

As part of the Transfer Pricing Study 2023, companies in Germany, Austria and Switzerland were recently asked about the design of their transfer pricing systems and their experiences with the acceptance of these systems by the tax authorities and within the company. In particular, the role of distribution activities as a key function for MNEs in the design of transfer pricing systems, in transfer pricing management and in tax audits was under the authors’ investigation.