Transfer Pricing Resources

Access comprehensive guides, regulations, and documentation for transfer pricing compliance

EUJTPF

European Union Joint Transfer Pricing Forum documents and guidelines

EU JTPF Report (English)

EU JTPF Report (German)

Germany

German transfer pricing regulations and administrative guidance

Administrative Principles 2023 (English)

Verwaltungsgrundsätze 2023

Verwaltungsgrundsätze 2024

Funktionsverlagerungsverordnung

AO (Abgabenordnung)

AStG (Außensteuergesetz)

OECD

OECD transfer pricing guidelines and related documents

TP Guidelines 2022 (English)

TP Guidelines 2022 (German)

CbC Reporting Implementation

Action 13 - Final Report