Probleme der Transfer Pricing Dokumentationspflichten

Due to the growing international orientation of many companies, a global competition for tax revenues has begun. Transfer pricing documentation requirements aim to curb the shifting of profits from high-tax countries to countries with lower tax burdens. The book provides an overview of the legal and organizational issues that have arisen for companies with the introduction of these documentation regulations. By creating a group-wide transfer pricing policy, it presents and explains outlines of solutions and the advantages of standardized transfer pricing documentation. The book primarily targets medium-sized enterprises and their often specific issues with transfer pricing documentation obligations. Based on observations at a medium-sized manufacturer of specialized machinery, Dominik Dreyer further highlights the challenges faced by companies lacking comparability with other businesses.