Group financing transactions transfer pricing updates in Germany by Konstantin Ecker and Pia Dorfmueller
By: Ecker, Konstantin
.
Contributor(s): Dorfmueller, Pia.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | TRANSACCIÓN TRIBUTARIA | POLITICA FISCAL | ALEMANIA
In:
Tax Notes International v. 117, n. 2, January 13 2025, p. 237-243Summary: In this article, Ecker and Dorfmueller explain the revised administrative principles on transfer pricing issued by the German Federal Ministry of Finance on December 12, 2024, which now include guidance on the two new transfer pricing rules on group financing transactions.
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| OP 138-Bis/2025/117/2 Tax Notes International | OP 138-Bis/2025/117/2-1 A fresh start | OP 138-Bis/2025/117/2-2 Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs | OP 138-Bis/2025/117/2-3 Group financing transactions | OP 138-Bis/2025/117/2-4 South Africa, the G20, and taxation | OP 138-Bis/2025/117/2-5 Are individual new residents’ regimes tax erosive or base shifting? | OP 138-Bis/2025/117/3 Tax Notes International |
In this article, Ecker and Dorfmueller explain the revised administrative principles on transfer pricing issued by the German Federal Ministry of Finance on December 12, 2024, which now include guidance on the two new transfer pricing rules on group financing transactions.
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