Verrechnungspreise: Grundlagen und Praxis

This book offers a structured overview of the tax transfer prices, which have become one of the most important tax challenges for both multinational corporations and internationally active medium-sized companies, but also areas of design. The work deals with the relevant legal bases, methods of transfer pricing, typical areas of conflict in tax audits and provides assistance with the preparation of transfer pricing documentation. The second edition also takes into account the recently adopted program of the G20 states and the OECD against tax avoidance and profit shifting, “Base Erosion and Profit Shifting” (BEPS for short), which will bring about significant changes in the area of transfer prices.
The book is aimed primarily at managers and employees in the fields
Taxes, finance and controlling, who are looking for a practical introduction to transfer pricing issues.