Over the past few years, and in parallel with the development of the global market, transfer pricing (TP) has become one of the most significant tax challenges for companies operating across borders. The issue of international tax planning by multinational corporations is more prominent in the media and on the radar of international policymakers than ever before. As early as 2013, the G20 tasked the OECD with developing a work program to combat base erosion and profit shifting (BEPS). The final results were adopted by the G20 in November 2015 and cover 15 areas of international tax law, with transfer pricing playing a central role. The EU has also committed itself to combating tax fraud. The result of these initiatives is, on the one hand, a wealth of new regulations in the area of transfer pricing and, on the other hand, unprecedented transparency, ensured through new mechanisms for the exchange of information and enhanced cooperation between tax administrations. The aim of this TP platform, launched by the ILE in April 2021, is to regularly present the most important court rulings in the field of transfer pricing to interested readers. Where helpful and necessary, the essential theoretical foundations are also briefly explained. We look forward to your feedback.
Transfer pricing methods are processes used to determine appropriate levels of transfer prices for related business transactions within a group of companies. The OECD defines five transfer pricing methods in Chapter II of the OECD Transfer Pricing Guidelines (2017), which can be applied to determine intra-group transfer prices.
The comparability analysis is the "heart of the arm's length principle." It examines "comparability," an unwritten requirement of Article 9 of the OECD Model Tax Convention for a profit adjustment, and in every transfer pricing analysis, the arm's length nature of an intra-group transfer price is tested by comparison with market prices. For this comparison, the relevant comparison criteria (e.g., characteristics of the goods and services, contractual terms, or economic conditions) must be defined and then applied to the corresponding transaction.
Denmark vs Tetra Pak Processing Systems A/S vom 26. April 2021
This chapter of the OECD Transfer Pricing Guidelines (2017) examines various administrative procedures for reducing and resolving transfer pricing disputes when disagreements arise between taxpayers and their tax administrations or between different tax administrations.
Chapter V of the OECD Transfer Pricing Guidelines (2017) contains guidance to be followed by tax administrations when drawing up rules and/or procedures for the documentation they must obtain from taxpayers in connection with a transfer pricing audit or assessment of the risks of transfer pricing.
Denmark vs Tetra Pak Processing Systems A/S of April 26, 2021
Case A.P. Moller – Maersk A/S vs. Skatteminsteriet of September 6, 2023
If the conditions agreed upon or imposed between two associated enterprises in connection with the use or transfer of intangible assets differ from those that would be agreed upon between independent enterprises, Article 9 of the OECD Model Tax Convention provides that the profits which one of the enterprises would have earned without those conditions, but did not earn because of them, may be included in the profits of that enterprise and taxed accordingly.
Case Gteko Ltd vs Kfar Saba Tax Assessing Officer of June 6, 2017
Case Normet vs Normet Norway AS of March 19, 2019
Case France vs Piaggio of October 4, 2019
Case Broadcom vs Kfar Saba Tax Assessing Officer of November 1, 2018
Case Norway vs A/S Norske Shell of May 28, 2020
Case A.P. Moller – Maersk A/S vs. Skatteminsteriet of September 6, 2023
Chapter VII of the OECD Transfer Pricing Guidelines (2017) addresses transfer pricing issues when determining whether a company within a multinational group has provided services to other group companies and, if so, how to set arm's length prices for such intra-group services.
Fall Verrechnungspreise bei Private Equity Gesellschaften vom 18. Dezember 2019
BFH zur Ermittlung fremdüblicher Zinsen auf Konzerndarlehen vom 18. Mai 2021
Fall Management Fee für Liegenschaftsverwaltung vom 14. März 2023
Fall A.P. Moller – Maersk A/S vs. Skatteminsteriet vom 6. September 2023
Chapter VIII of the OECD Transfer Pricing Guidelines (2017) addresses cost-sharing agreements (CSAs) concluded between two or more associated entities. The purpose of this chapter is to provide some general guidance for assessing whether the terms and conditions agreed between associated entities for transactions under a CSA are compatible with the arm's length principle.
This chapter was newly added to the OECD Transfer Pricing Guidelines (2017) with the 2010 update. With this, the OECD addresses the increasingly pressing question, in the context of globalization, of how intra-group restructurings could/should be priced. In the context of Chapter IX of the OECD Transfer Pricing Guidelines (2017), restructuring of business activities refers to the cross-border reorganization of commercial or financial relationships between associated companies, including the termination or substantial renegotiation of existing arrangements.
Fall Gteko Ltd vs Kfar Saba Tax Assessing Officer vom 6. Juni 2017
Fall Normet vs Normet Norway AS vom 19. März 2019
Fall France vs Piaggio vom 4. Oktober 2019
Fall Broadcom vs Kfar Saba Tax Assessing Officer vom 1. November 2018
In diesem Kapitel finden Sie weiterführende Informationen und Links zu aktuellen Themen im Bereich Transfer Pricing.