Administrative principles transfer prices 2023 (BMF) – NWB Livefeed

Online message – Wednesday 07.06.2023

External Tax Act | Administrative principles transfer prices 2023 (BMF)

The BMF has the “Administrative Principles Transfer Pricing – Principles for the Correction of Income According to § 1 AStG” recast (Federal Ministry of Finance, letter from June 6, 2023 – IV B 5 – S 1341/19/10017 :003).

The letter sets out the new principles for international arm’s length income delimitation in the rules of domestic law and double tax treaties.

Those: Federal Ministry of Finance, letter from June 6, 2023 – IV B 5 – S 1341/19/10017 :003, publish on the
Federal Ministry of Finance website (il)

Source(s):
NWB FAAAJ-41453