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Article by Alexander Vögele
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The Federal Tax Court has handed down a major transfer pricing decision dated 17 October 2001 (released in mid-November). The new judgement decides an appeal of a December 1998 decision by the Düsseldorf Tax Court that attracted attention primarily because of the lower court's rejection of the use of so-called secret comparables in transfer pricing litigation. In May 2001, an interlocutory ruling by the Federal Tax Court in the same matter signalled the high court's unwillingness to uphold the transfer pricing documentation requirements that had been proposed by the German tax authorities.
