221. Transfer Pricing: Documentation Regs. Derailed By FTC Decision?

Mondaq Business BriefingNbr. 2001, December 2001

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Summary


German Federal Tax Court ruling

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221. Transfer Pricing: Documentation Regs. Derailed By FTC Decision?

KPMG Germany Webpage

Click on the above link to visit the KPMG Germany webpage on the Mondaq website

A slightly condensed version of this article will appear in the July/August edition of International Tax Review.

For editorial cut-off date, disclaimer, and notice of copyright see end of this article.

1. Surprise Decision By FTC

A decision handed down in early May 2001 by the Federal Tax Court (FTC) indicates that key provisions of Germany's proposed regulations on transfer ...

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