There are different obligations in terms of documentation for large undertakings vs other undertakings. It is strongly advised that all enterprises prepare documentation on their transfer pricing policy.
Transfer pricing is a concern to many countries and Germany is no different. Proper documentation is critical. The German Federal Fiscal Court has issued a ruling that their documentation requuirements agrees with European law.
|Tante passioni e "partite" doppie||740,5 KByte||Download|
|La Natura etica del prelievo fiscale - speciale professionisti||546,4 KByte||Download|