Transfer Pricing Documentation in Germany – A Topic for SMEs
AGN EMEA Tax Committee News.
The requirement to create transfer pricing documentation impacts not just large corporations, but also small and medium-sized businesses (SME’s), who often lack awareness of this obligation. It’s crucial to address this issue promptly to prevent time constraints and potential penalties from tax authorities if documentation becomes necessary.
Read on for a summary of the obligations that exist in Germany and what you should be prepared for.