Germany - The New German Transfer Pricing Rules on Cross-Border Relocation of Functions: A Preliminary Analysis - 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 ...
| Year of publication: |
2008
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| Authors: | Cauwenbergh, Patrick ; Lucas Mas, Mayra O. |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 48.2008, 10, p. 514-526
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