New German Administrative Ordinance on transfer pricing issues AO 2020, DOK 2020/1174240

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In december 2020 the Federal Ministry of Finance in German issued a new administrative ordinance related to various transfer pricing issues.

Among the issues are enhanced requirement to cooperate and submit additional documentation related to controlled transactions, but most notable may be the conditions under which estimated tax assessments can be issued.

Below is an unofficial translation of the document.

Click here for the original document 

2020-12-03-Verwaltungsgrundsaetze-2020-Unofficial-Eng-transnw (1)

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