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ARTICLE · 31 JULY 1996

051d. Transfer Pricing - Where We Stand - The German Position

KPMG Germany
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GermanyFinance and Banking
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INDEX
1.1 Present German Transfer Pricing Policy
1.2 Future German Transfer Pricing Policy
1.3 APAs In Germany
1.4 German Transfer Pricing Case Law
    Formal Requirements
    Domestic Marketing Subsidiary
1.5 German Administrative Principles: Selected Topics
    General Characterisation
    Standard Method
    Offsets
    Costs Of Advertising And Market Penetration
    Costs Of Defending Or Expanding Market Share
    Inter-Company Loans, Administrative Services, Intangibles, Cost 
    Sharing
    Procedural Matters

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