Germany: Statistical approaches to TP adjustments for profit split systems Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the application of transfer pricing ranges in profit split applications. By Philip de Homont & Yves Hervé April 04 2022
Court backs CUP approach to intercompany loans in Germany Yves Hervé and Jens Rubart of NERA Economic Consulting explain why a Federal Fiscal Court decision regarding intercompany financing will have significant implications for taxpayers in Germany. By Yves Hervé February 28 2022
Considering joint value creation in the tech industry Yves Hervé and Philip de Homont of NERA Economic Consulting discuss transfer pricing solutions in situations where multiple entities make unique and valuable contributions to a business. By Philip de Homont & Yves Hervé January 07 2022
Germany: TP of manufacturing entities in the automotive supplier industry – New approaches Yves Hervé, Philip de Homont and Salem Saljanin of NERA Economic Consulting discuss the transfer pricing challenges that multinational automotive suppliers increasingly face and present innovative solutions in a post-BEPS... By Philip de Homont & Yves Hervé & Salem Saljanin November 18 2021
Germany: 2021 German Administrative Principles – impact on TP and intangible contributions Yves Hervé and Tom Braukmann of NERA Economic Consulting discuss the changes to Germany’s transfer pricing regulatory environment, with a specific focus on future tax audits. By Yves Hervé & Tom Braukmann October 04 2021
Tackling distribution margin controversies in German tax audits Yves Hervé and Philip de Homont of NERA Economic Consulting discuss plans for an alternate proactive strategy to defuse TNMM benchmarking-related tax controversies on audits in Germany. By Philip de Homont & Yves Hervé July 23 2021
Germany: A fundamental shift in the TP landscape Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the transfer pricing changes introduced in the German Foreign Tax Code. By Philip de Homont & Yves Hervé June 24 2021
Germany: TP world of 2021 – increased tax disputes and litigation expected Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the potential impact of the key changes proposed in the German Ministry of Finance’s transfer pricing administrative guidelines. By Philip de Homont & Yves Hervé February 26 2021
Germany: Taxation of the digital economy - Analysing user base value Yves Hervé and Philip de Homont of NERA Economic Consulting present a case study on considering the data-based economic valuation of user contributions. By Philip de Homont & Yves Hervé January 06 2021
Assessing the transfer pricing treatment of COVID-19 restructuring Niraja Srinivasan, Yves Hervé and Philip de Homont of NERA Economic Consulting take a closer look at the transfer pricing challenges and solutions that have emerged from restructuring expenses during... By Philip de Homont & Yves Hervé & Niraja Srinivasan October 29 2020
