Transfer Pricing in Germany : Translation of Important Law and Regulations
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According to estimates, the major part of all worldwidetrade relations is conducted between affiliated companies. Accordingly, the economic significance of transfer prices has increased, since their design substantially influences the tax assessment bases of affiliated companies, and offers opportunities of optimizing tax rates. However, such pricing also gives rise to extensive tax risks, especially as the Tax Authorities of the affected states intend to secure their tax revenues. Germany relies on extensive transfer pricing provisions which are almost exclusively published in the official language German. The present edition provides for an English translation of relevant German tax laws, statutory ordinances, and administrative guidelines. Inzwischen erfolgt gem#65533;#65533; Sch#65533;tzungen der #65533;berwiegende Teil der weltweiten Handelsbeziehungen zwischen verbundenen Unternehmen. Entsprechend ist die wirtschaftliche Bedeutung der Verrechnungspreise gestiegen, auch weil ihre Gestaltung erheblich die steuerlichen Bemessungsgrundlagen verbundener Unternehmen beeinflusst und Chancen zur Optimierung der Steuerquote bietet. Diese Preisgestaltung birgt jedoch auch betr#65533;chtliche steuerliche Risiken in sich, zumal die Finanzbeh#65533;rden der betroffenen Staaten auf die Sicherung ihrer Steuereinnahmen bedacht sind. Deutschland verf#65533;gt #65533;ber umfassende Vorschriften im Bereich der Verrechnungspreise, die nahezu ausschlie#65533;lich in der Amtssprache Deutsch ver#65533;ffentlicht werden. Das vorliegende Werk bietet die englische #65533;bersetzung der f#65533;r die Verrechnungspreise ma#65533;geblichen deutschen Gesetzestexte Rechtsverordnungen und Verwaltungsanweisungen.
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