Nera

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Developments in the valuation of intangible transfers and retroactive price adjustments in Germany

Dr. Yves Hervé and Dr. Jens Rubart of NERA Economic Consulting explain how the German Foreign Tax Act, introduced in January 2022, affects retroactive price adjustments and the definition of intangibles.

Yves Hervé, August 01 2022

Strengthening of the profit split method

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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.

Philip de Homont, April 04 2022

Decision IR 4/17 will have significant implications for the use of the CUP method

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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.

Yves Hervé, February 28 2022

There are many advantages of applying Shapley value in the tech industry

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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.

Philip de Homont, January 07 2022