Current developments
Quo vadis Cost Plus – Location advantages as a transfer pricing risk
Multinational corporate groups are outsourcing standardized production, development, support, or other service functions [...]
21.08.202614 minDEMPE functions and the economic ownership of intangible assets
Intangible assets are at the heart of many international business models today. [...]
06.08.202610 minIn-depth analysis: Legal basis of business premises
According to the new BMF letter of 18.06.2026, the legal [...]
17.07.202611 minThe definition of a permanent establishment according to the German Federal Ministry of Finance (BMF) letter of June 18, 2026 – practical guidance
The BMF letter of June 18, 2026, fundamentally defines the administrative principles regarding the concept of a permanent establishment [...]
16.07.202611 minDraft bill for the Annual Tax Act 2026 (JStG 2026)
The draft bill for the 2026 Annual Tax Act (JStG 2026) contains a multitude of [...]
14.07.202610 minPillar 2: What internationally active corporate groups need to consider now
The global minimum tax, known as Pillar 2, poses a challenge to internationally active [...]
06.07.20267 minAward for TOP Tax Firm 2026
Repeated award from FOCUS MONEY as a top tax advisor 2026. We are delighted [...]
11.06.20261 minOECD discussion paper on intra-group services
The OECD discussion paper on intra-group services (revision of Chapter VII of the [...]
02.06.202612 minThe OECD Transfer Pricing Country Guides
1. Introduction: What are the OECD Transfer Pricing Country Guides? [...]
10.04.20265 minThe UN Manual on Transfer Pricing
The United Nations Practical Manual on Transfer Pricing for Developing [...]
09.04.20268 min
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