Keeping track of a shifting transfer pricing landscape

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Keeping track of a shifting transfer pricing landscape

February 24 2015
documentation-thumb.jpg

Maik Thomas Heggmair of WTS discusses recent transfer pricing changes in Germany, including the adoption of the authorised OECD approach (AOA) into German legislation and incoming reporting changes and provides practical views on recent audit experiences.

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

FeatureTransfer PricingDirect TaxGermanyEuropean UnionITR MagazineMarch 2015Europe
more across site & shared bottom lb ros

More from across our site

Direct Tax
Merger international
Taylor Wessing in merger talks with US firm Winston & Strawn
Taylor Wessing, whose most recent UK revenues were at £283.7m, would become part of a £1.23bn firm post combination
Tom Baker, December 12 2025
Direct Tax
Pillar two is revising global tax competition with a 15% minimum tax rate
This week in tax: China adds to growing list of US pillar two carve-out dissenters
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap
Sam Sholli, December 12 2025
Direct Tax
EY
Exclusive: 92% of executives expect more disputes from pillar two
An EY survey of almost 2,000 tax leaders also found that only 49% of respondents feel ‘highly prepared’ to manage an anticipated surge of disputes
Sam Sholli, December 11 2025
Direct Tax
BDO
Tax leads the way for BDO as global revenues rise
The international tax, audit and assurance firm recorded a 4% year-on-year increase in overall turnover to hit $11bn
Tom Baker, December 10 2025
Awards
SIA25 Winners Announced Graphic (1).png
Winners revealed: celebrating the 2025 Social Impact EMEA winners
View the official winners of the 2025 Social Impact EMEA Awards
Shailyn Tirado, December 10 2025
Direct Tax
OECD building
Corporate tax income declined in OECD countries in 2023: report
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
Canan Doksat resized.jpg
Beyond the numbers: Canan Doksat on strategy, empathy, and 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
large-600x450_4x.png
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
Mathias Cormann, minister for finance of Australia, speaking at the World Economic Forum in 2020; photo rights from World Economic Forum/Greg Beadle
ITR Global Tax 50 2025: Mathias Cormann
Cormann is OECD secretary-general
December 08 2025
Toys
ITR Global Tax 50 2025: Rick Woldenberg
Woldenberg is CEO of Chicago toymaking company Learning Resources
December 08 2025
Gift this article