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Germany protects tax base

December 01, 2000
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While lenient by international standards, Germany's new draft transfer pricing regulations transform the audit process. The aim is to protect the tax base through a 'tax auditor bill of rights', while avoiding unreasonable demands. By Alexander Vögele of KPMG, Frankfurt

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FeatureSponsoredITR MagazineDecember 2000 / January 2001
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