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German Ministry of Finance issues updated Administrative Principles regarding Transfer Pricing

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Germany

  • The German Ministry of Finance published, on 6 June 2023, updated Administrative Principles on Transfer Pricing clarifying the German transfer pricing rules.
  • The updated guidance replaces the previous version of the Administrative Principles on Transfer Pricing published on 30 September 2021 and is intended to align the administrative guidance to the current legislative transfer pricing framework i…

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