Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce

The German Federal Ministry of Finance has published a revised transfer pricing interpretation note. These Administrative Principles provide updated guidance on intercompany finance and secondments, and first-time guidance on Amount B.

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Publication Details

Journal
International Transfer Pricing Journal
Published
2025-04-14
DOI
https://doi.org/10.59403/fj3yyv
Primary Topic
Fiscal Policy and Economic Growth
Type
article
Field-Weighted Citation Impact
0.00
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article

Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce

Björn Heidecke, Carolin Reichel, S. Lappe, N. Nolden
International Transfer Pricing Journal
Fiscal Policy and Economic Growth
article

Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce

Björn Heidecke, Carolin Reichel, S. Lappe, N. Nolden
article en

Abstract

The German Federal Ministry of Finance has published a revised transfer pricing interpretation note. These Administrative Principles provide updated guidance on intercompany finance and secondments, and first-time guidance on Amount B.

International Transfer Pricing JournalVol. 32(3)
Openalex Percentile: Top 89%
Fiscal Policy and Economic Growth
DOISourceOpenAlex
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Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce — Björn Heidecke, Carolin Reichel, et al. · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS