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Transfer pricing in business practice in the light of an increase of intra-group services electrónico results from the Transfer Pricing Study 2021 Sven-Eric Bärsch and Sven Kluge

By: Bärsch, Sven Eric.
Contributor(s): Kluge, Sven.
Material type: ArticleArticleSubject(s): PRECIOS DE TRANSFERENCIA | ANALISIS ECONOMICO | ANALISIS DE DATOS | EMPRESAS | ALEMANIA | SUIZA | AUSTRIA In: International Transfer Pricing Journal v. 29, n. 5, p. 356-362Summary: As part of the Transfer Pricing Study 2021, German businesses and businesses in the other parts of the Germany, Austria and Switzerland (DACH) region were asked about the design of their transfer pricing systems and their experiences with the acceptance of those systems among tax authorities and within the firm. In particular, the implications of the increase in intra-group services for the design of transfer pricing systems and transfer pricing management were examined.
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As part of the Transfer Pricing Study 2021, German businesses and businesses in the other parts of the Germany, Austria and Switzerland (DACH) region were asked about the design of their transfer pricing systems and their experiences with the acceptance of those systems among tax authorities and within the firm. In particular, the implications of the increase in intra-group services for the design of transfer pricing systems and transfer pricing management were examined.

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