Changes to German transfer pricing regulations affect PEs

April 30 2012

The German Ministry of Finance published a draft Bill of the Annual Tax Act for 2013. The publication, dated March 5 2012, will implement several EU as well as OECD regulations into the German Tax Law. Oliver Wehnert and Ivo Tankov of Ernst & Young explain what these changes mean for taxpayers and their transfer pricing operations.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

OECD’s US pillar two exemption criticised by 28 countries: report

Major economies have expressed concerns, with China arguing a US global minimum tax exemption would be a violation of the principle of fair competition – ITR understands

Sam Sholli, August 26 2025

Direct Tax

KPMG appoints Conrad Turley as global tax policy head

Turley will succeed the veteran Grant Wardell-Johnson on October 1

Tom Baker, August 26 2025

Direct Tax

PwC Australia back in the fold for government work

Senator Richard Colbeck told ITR he was concerned by the decision to let PwC Australia tender for government contracts again after a scandal-induced ban

Tom Ravlic, August 25 2025

Direct Tax

A taxing week: Italy’s tax recruitment market is going gangbusters

Whether it be due to a fragmented advisory market or a rise in M&A, Italy’s frenetic hiring has not gone unnoticed by ITR’s Talent Tracker

Tom Baker, August 22 2025

Direct Tax

This week in tax: KPMG Sweden sells advisory arm to Azets

The deal gives Azets 14 new partners and boosts its Swedish revenues to over $100 million; in other news, Svalner Atlas launched in Copenhagen

Tom Baker, August 22 2025

Transfer Pricing

EXA to showcase advanced OTP solution at ITR’s TP US forum

The tax technology company will be providing a free demonstration of its OTP software and offering best practice advice on whether to ‘buy or build’ on September 8

Tom Baker, August 21 2025

Direct Tax

Turmoil in international tax: what should Indonesia do?

Johanes Glorinus Saragih of Indonesia’s Directorate General of Taxes outlines the nation’s delicate geopolitical situation, as it sits between a rock and a hard place with the US and pillar two

Johanes Glorinus Saragih, August 20 2025

Direct Tax

Learning to love tax acronyms with Wong & Partners’ Adeline Wong

The law firm’s head of tax, trade and wealth management likens tax legislation to a complex puzzle, recommends a sturdy coffee mug, and explains why acronyms make tax cool

August 20 2025

Transfer Pricing

Andersen makes US TP push with team hire

The global tax and accounting firm has appointed two experienced TP advisers from a New Jersey-based boutique

Tom Baker, August 19 2025

Direct Tax

Pillar two is revising global tax competition with a 15% minimum tax rate

A taxing week: Pillar two – noble idea, but flawed project so far

A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative

Sam Sholli, August 15 2025