Recent Case Law on the Relocation of Functions Rules

Journal
Author
Karnath, S.; Brugger, H.
Country
Germany
Published Date
Issue
International Transfer Pricing Journal 2024 (Volume 31), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article discusses the recent case law on the German relocation of functions rules and the practical implications for multinational companies with regard to the legal situation both before and after the revision of the relocation of functions rules in 2022.