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Germany Publishes Amended Transfer Pricing Documentation Ordinance

|Approved Changes|Germany
Germany

The German Ministry of Finance has announced the publication of the amended transfer pricing documentation ordinance in the Official Gazette. The main amendments to the ordinance are in relation to the new transfer pricing documentation requirements resulting from the OECD BEPS project, in particular, the Master and Local file requirements. The requirements were introduced via BEPS legislation approved the end of 2016 ({News-2016-12-23/A/4-previous coverage}), resulting in the need to amend …

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