In February 2020, we provided an overview of the most important adopted and expected tax changes in German transfer pricing rules. We update this overview below:

Codified Law
Case Law
Administrative Directives
International Developments / OECD-Developments

Companies want and need to take action to deal with the uncertainty caused by COVID-19, or to take measures to enable their operations to weather possible outbreaks or similar events in the future. Those actions have transfer pricing implications, and if companies have an Advance Pricing Arrangement (APA), or are…