Circular of 09.10.2018 – Guide to International Agreements and Arbitration Procedures for Income And Capital Taxes (OECD) publishes statistics on the Procedure of Mutual Agreement (MAP) for 2017 Organisation for Economic Co-operation and Development No. 162 of the Tax Code – Estimate of Tax Bases [pdf, 30KB] ( BMF letter of 27.09.2019 (Extract) – AEAO to . 138a – Country Report of Multinational Groups) These rates come from external sources and may not be correct. bab.la is not responsible for their content . . . (Settlement of Institutional Profits – BsGaV) No. 138 of the Tax Code – Professional Statement [pdf, 27KB] Translations in other languages in the bab.la Japanese-English dictionary. (No. 162 AO Estimate of tax bases [pdf, 38KB]) Do you have any comments on our online dictionaries? Circular of 06.12.2018 – Commercial justification for a transaction concluded on non-poor terms – ECJ judgment of 31 General Administrative Order on Tax Controls [pdf, 374KB] – Tax Control Code (Audit Regulation 2000 – (BpO 2000) [pdf, 61KB]. (Administrative Principles Distribution of Institutional Profits (VWG BsGa) (Information Sheet on The International Agreement and Arbitration Procedure in the Area of Income and Wealth Tax) Note 7 was repealed by the Ministry of Finance circular of December 30, 1999. (For economic reasons that justify the conclusion of a transaction under non-foreign conditions – Judgment of the Court of Justice of 31 May 2018 in C-382/16) I R 73/16 – Income adjustment according to section 1, para. 1 of the External Tax Relations Act with respect to the amortization of an unsecured loan within a group [pdf, 180KB] (I R 51/17 – The full correction in paragraph 1, paragraph 1, of the Law on the Cancellation and Partial Amortization of Unsecured Receivables of The Group`s Delivery Relationships [pdf, 127KB]) Please note that this is not an exhaustive list.
These work translations are provided as a courtesy by the language department of the federal Department of Finance and are only used for informational purposes. Only German-language versions are decisive for law enforcement. Please note that the translations have not been coordinated with other public administrations in Germany. . The last English translation of the tax code complies with the law. You can find the German version here. (Principles for reviewing the delimitation of the database between related persons in the event of the transfer of cross-border functions) Circular of 13.10.2010 – Principles of offshoring management (currently only available in German) ( . . The documents on this site contain information on German legislation in the field of external tax relations, in particular on transfer pricing.
A full overview of the German tax system can be found in the brochure of the Ministry of Finance An ABC of Taxes. The transfer pricing glossary provides an overview of German terminology at transfer prices. No. 90 of the Tax Code – Participant Cooperation Obligation [pdf, 31KB] Bulletin of 27.09.2019 (Extract) – Section 138a – Country Reports of Multinational Business Groups Revised Guidelines on the Application of the Transactional Split Profit Method No. 138a of the Tax Code – National Multinational Group Reports [pdf, pdf] 35KB] Bulletin of 23.02.1983 – Administrative Principles 1983 (Management Principles) (Profit Statement Regulations – GAufzV) Please confirm that you are human by ticking the checkbox. 119KB] Lack of translation, have you noticed an error or just want to leave positive comments? Please complete the comment form.