Germany develops a new concept in transfer pricing
October 31, 2007
A radical revision of transfering pricing policy in Germany is described by PwC
As early as 1983, Germany issued its first detailed transfer pricing regulations (so-called administrative principles), which established general principles of transfer pricing (including the adoption of the arm’s length standard) as well as the authorities’ position on the application of transfer pricing methods and on various categories of inter-company transactions.
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