Preface; Vorwort; A. Introduction to German Transfer Pricing Regulations; B. Tax Law; I. General Fiscal Code -- Extract; II. Foreign Tax Act -- Extract; C. Statutory Ordinances; I. Documentation of Income Attribution (2003); II. Relocation of Functions (2008); D. Administrative Guidelines; I. Income Allocation (1983); II. Permanent Establishments (1999); III. Cost Sharing Agreements (1999); IV. Personnel Secondment (2001); V. Dotation Capital of Credit Institutions (2004); VI. Procedures (2005); VII. Business Relationship (2005); VIII. Mutual Agreement and Arbitration Procedures (2006)
IX. Advance Pricing Agreements (2006)X. Business Relationship (2010); XI. Relocation of Functions (2010); XII. Intercompany Loans (2011); Index
Summary
Transfer Pricing in Germany : Translation of important law and regulations
