The recently published ruling 14 K 588/20 of the Munich Tax Court dated October 27, 2022, addresses the case of a lump-sum TP adjustment at the end of the fiscal year that resulted in a lump sum increase in resale prices and thus in an additional intercompany charge to the German distributor.
Author
Daniela Staeger
BrowsingDaniela Staeger is an Associate in Baker McKenzie, Munich office.