German transfer pricing: pioneering or isolated?

December 01 2008

Lorenz Bernhardt and Loek de Preter of PricewaterhouseCoopers describe the main elements of a new ordinance and evaluate how the rules might be mirrored in the recent OECD discussion draft on business restructurings

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Direct Tax

CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%

Sam Sholli, December 09 2025

Direct Tax

Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool

December 09 2025

Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

December 08 2025

Woldenberg is CEO of Chicago toymaking company Learning Resources

December 08 2025

Lula, as he is commonly known, is Brazil’s president

December 08 2025

Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

December 08 2025

Perez is global practice leader of Alvarez & Marsal Tax

December 08 2025

Monaghan is CEO of the Fair Tax Foundation

December 08 2025

ITR Global Tax 50 2025: Gilles Roth

Roth is Luxembourg’s finance minister

December 08 2025