Germany: Digitisation trends and use of the profit split method By Philip de Homont & Yves Hervé January 28 2019
Germany: Profit-split considerations in TNMM solutions in a post-BEPS world The combined effect of the globalisation of entrepreneurial responsibilities within multinationals and the OECD's BEPS initiative puts traditional one-sided transfer pricing (TP) methods under increased pressure. By Philip de Homont & Yves Hervé December 12 2018
Germany: DEMPE analysis for CUP studies In TP audits around the world, tax authorities are starting to use the development, enhancement, maintenance, protection, and exploitation of intangibles (DEMPE) concept that was recently established by the OECD. By Philip de Homont & Yves Hervé August 24 2018
Germany: TNMM in a post-BEPS world – new transfer pricing solution requirements By Philip de Homont & Yves Hervé July 12 2018
Germany: Post-BEPS challenges and transfer pricing solution requirements in central man... In the first of a series on transfer pricing technical challenges and solutions to changing economic and regulatory environments for global multinationals, this article focuses on the remuneration of top... By Philip de Homont & Yves Hervé May 29 2018
