The COVID-19 pandemic and its impact on the world of transfer pricing

  • Transfer pricing

The article published here deals with the question of what impact the COVID-19 pandemic has on the world of tax transfer pricing.

This is especially true given that many companies worldwide have fallen into a serious economic crisis. What happens to corporate units that have fallen deep into the red? Does the parent company have to compensate for this? Can these losses be recognised for tax purposes? What about so-called routine units that are supposed to make a stable and adequate profit but are now generating losses? The OECD, as the guideline provider in the area of ​​transfer pricing, has now commented on these and other very current and relevant topics. Please find our commentary on this here. 

HERE.

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Administrative Principles and Transfer Pricing 2021

Last year, 2021, the German tax authorities published new administrative principles. Our transfer pricing team has created a clear overview with the information you need.

  • Transfer pricing

Publication of the 46th edition of the DBA Commentary

The supplement to the DTA Commentary was published on October 5. The 46th supplement features our esteemed colleague Dr. Sven Helm as the author of the commentary on the Germany/Argentina DTA.

  • Transfer pricing
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