Germany: The new German transfer pricing rules on cross-border relocation of functions : a preliminary analysis

• Autores: Patrick Cauwenbergh, Mayra O. Lucas Mas
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 10, 2008, págs. 514-526
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 1 Cita
• Resumen

  • Germany's new transfer pricing rules introduce a special tax treatment for business restructurings, which currently seems unmatched in other countries. After some introductory remarks on business restructurings and the OECD efforts in this area, the article examines, from a foreign perspective, the German provisions specifically dealing with a "relocation of functions". It then provides a preliminary analysis of potential concerns arising from this new legislation in light of the OECD Transfer Pricing framework and EC law.