Regulation on Business Restructuring: Decree-Law on the Relocation of Functions

Type

Journal

Author

Kroppen, H-K.; Rasch, S.

Published Date

March 1, 2009

Issue

International Transfer Pricing Journal 2009 (Volume 16), No. 2

DOI

https://doi.org/10.59403/3d0br8b

Document

Go to Tax Research Platform

The German parliament has enacted a tax on the so-called relocation of functions. In addition to providing an overview of the tax effects of this new legislation, the authors put forth a critical assessment of the shortcomings and potential negative impact for taxpayers.

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Regulation on Business Restructuring: Decree-Law on the Relocation of Functions