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Documentation requirements under German transfer-pricing rules.

Publication: The Tax Adviser
Publication Date: 01-MAY-02 		Format: Online
Delivery: Immediate Online Access

Article Excerpt
German tax legislation, unlike in countries such as the U.S., the U.K. and Canada, does not provide any detailed transfer-pricing rules. The current German transfer-pricing provisions consist of administrative principles adopted almost 20 years ago. To overcome this lack of specific guidance, taxpayers have to follow existing general rules. For substantive rules, German transfer pricing is based on Section 8(3) of the Corporate Income Tax Act, Section 1(1) of the Foreign Tax Act and Article 9(1) of the Organization for Economic Cooperation and Development (OECD) Model Income Tax Treaty. The practical relevance of the Foreign Tax Act's Section 1(1) is rather limited,...

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