Changes to German transfer pricing regulations affect PEs
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.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a 30 day period.