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 ( :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: :003, publish on the
Federal Ministry of Finance website (il)