New Rules on Inbound Intercompany Financing Transactions

Journal
Author
Karnath, S.; Brugger, H.
Country
Germany
Published Date
Issue
International Transfer Pricing Journal 2024 (Volume 31), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

As part of the implementation of the Growth Opportunities Act 2024, Germany has introduced new rules on intercompany financing transactions. The article presents the new German rules and analyses them with regard to their compatibility with the OECD Guidelines.