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Germany issues Administrative Principles 2024 on transfer pricing, including final guidance on new rules for intercompany financing

|Tax Alerts, National/Federal Taxation, T ...|Germany
Germany

  • German tax authorities have issued updated administrative principles on transfer pricing, including final guidance on new rules addressing intercompany financing introduced with the Growth Opportunities Act.
  • The guidance provides several clarifications concerning the practical application of the newly introduced rules regarding intercompany financing.
  • Taxpayers with intercompany financing transactio…

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