Germany issues Administrative Principles 2024 on transfer pricing, including final guidance on new rules for intercompany financing
|Tax Alerts, National/Federal Taxation, T ...|Germany
German tax authorities have issuedupdated administrative principles on transfer pricing, including final guidance on new rules addressing intercompany financing introduced with the Growth Opportunities Act.
The guidance provides several clarifications concerning the practical application of the newly introduced rules regarding intercompany financing.
Taxpayers with intercompany financing transactions involving Germany should carefully review whether the rules and their interpretation by the tax a…
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