Transfer Pricing in Germany - emerging issues

For a third year in a row, Melanie Appuhn-Schneider and Alexander Haller held a lecture on emerging transfer pricing issues in Germany at HEC Lausanne in their function as visiting faculty of the Executive Program of Transfer Pricing. The Executive Program of Transfer Pricing is a joint initiative between the Faculty of Business & Economics | HEC Lausanne and the Faculty of Law, Criminal Justice & Public Administration of Université de Lausanne. The faculty is composed of OECD representatives, university professors, in-house practitioners, tax officials and advisory firms around the world.

While Melanie focused her part of the lesson on German specific transfer pricing aspects and recent changes in German tax law pertaining to transfer pricing, Alex discussed the application of the German TP adjustment clauses on international business transactions.

Melanie and Alex would like to thank Prof. Vikram Chand and Prof. Robert Danon for the opportunity to contribute to Executive Program of Transfer Pricing.