ARTICLE · 13 MARCH 2001

211. Transfer Pricing: Germany Drafts Tax Auditor's Bill Of Rights

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by Alexander Vögele and William Bader

The following article first appeared in the January 2001 issue of International Tax Review (ITR) under the title "Germany Protects Tax Base"

For disclaimer and copyright see end of this article.

While lenient by international standards, Germany's new draft transfer pricing regulations transform the audit process. They aim to protect the tax base through a 'tax auditor's bill of rights', while avoiding unreasonable demands.

Recent Key Developments

Germany is in the process of modernising its transfer pricing machinery to better defend its share of tax revenues in a global economy. Three recent developments are noteworthy in this context:

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