Updated German transfer pricing guidelines issued on 6 June 2023: taxpayers must ensure that their intercompany agreements are BEPS-compliant
18 July 2023 Guest AuthorThis blog post is a guest article by Oliver Treidler and Tom-Eric Kunz, both German-based transfer pricing experts. On 6 June 2023, the German Ministry of Finance released an updated version of its Administrative Principles on Transfer Pricing. The previous updates in 2020 and 2021 had already facilitated alignment with the post-BEPS OECD framework, and…