Möglichkeiten zur Verbesserung des verfahrensrechtlichen Rahmens für die Anpassung und Abstimmung von Verrechnungspreisen vor dem Hintergrund aktueller Entwicklungen im Bereich steuerlicher Verrechnungspreise


Project direction: Prof. Dr. Andreas Oestreicher, Prof. Dr. Ekkehart Reimer

Team: Prof. Dr. Andreas Oestreicher, Prof. Dr. Ekkehart Reimer, Dorothée Ohlrogge, Jakob Lanz, Markus Schaupp

Duration: 1.10.2020 - 30.09.2021

Funded by: Die Stiftung für Familienunternehmen in Deutschland und Europa

Goal:This study funded by the foundation “Stiftung Familienunternehmen” develops possible approaches to improving the procedural framework for the adjustments and approval of transfer prices gainst the background of current tax transfer pricing developments. In contrast to the basic study undertaken in 2015, which took an empirical perspective, the focus here lies on the current political and legal developments in the area of tax transfer pricing. The data on which the study is based will be acquired by way of structured interviews in standardised form. The interviewees are representatives of multinational companies including familiy businesses, federal and Länder [federal state] tax authorities, tax consultants and academics. The objecitve is to identify fast and effective procedures that avoid international double taxation.