Germany
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
Tax auditors themselves had not been aware of the new TP ‘transaction matrix’ requirements, ITR hears as five German partners share their client experiences
Trump declared a new national emergency in issuing the order; in other news, Grant Thornton Germany is up for sale and the subject of interest from both its UK and US counterparts
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
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Sponsored by EY Asia-PacificAs the BEPS 2.0 project gains momentum toward finalisation, Barbara Angus and Luis Coronado of EY summarise how we got here, provide an update on the latest developments and share their views on what to expect next. -
Sponsored by NeraYves 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.
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Sponsored by Deloitte Transfer Pricing GlobalJuan Ignacio de Molina and Christine Ramsay of Deloitte consider the increased reliance of tax authorities on CbCR data and how the data reported in the CbCR during the COVID-19 pandemic could impede its use.
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