New Rules on Inbound Intercompany Financing Transactions

As part of the implementation of the Growth Opportunities Act 2024, Germany has introduced new rules on intercompany financing transactions. The article presents the new German rules and analyses them with regard to their compatibility with the OECD Guidelines.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2024-10-10
DOI
https://doi.org/10.59403/2hdqft2
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

New Rules on Inbound Intercompany Financing Transactions

S. Karnath, H. Brugger
International Transfer Pricing Journal
Taxation and Legal Issues
article

New Rules on Inbound Intercompany Financing Transactions

S. Karnath, H. Brugger
article en

Abstract

As part of the implementation of the Growth Opportunities Act 2024, Germany has introduced new rules on intercompany financing transactions. The article presents the new German rules and analyses them with regard to their compatibility with the OECD Guidelines.

International Transfer Pricing JournalVol. 31(6)
Openalex Percentile: Top 70%
Taxation and Legal Issues
DOISourceOpenAlex
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New Rules on Inbound Intercompany Financing Transactions — S. Karnath, H. Brugger · International Transfer Pricing Journal (2024) | TGRS Research Map | TGRS