International transfer prices
Increasing service relations within international groups of companies make the question of the appropriate pricing of delivery and service relations between affiliated companies extremely important.
International transfer pricing
On top of that, the tax authorities fear that transfer prices which are not customary abroad can mean profits being shifted abroad and thus the German public treasury being deprived of tax revenue. This situation has become heightened since 2008 with legislation on the taxing of so-called relocation of operations. The free-of-charge relocation of operations, such as production or corporate know-how, to foreign subsidiaries can result in considerable tax implications in Germany.
BDOAWT_Int_Verrechnungspreise_E.pdf
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