{"title":"转让定价中的地点优势","authors":"G. Bestelmeyer, S. Kluge, D. Probst","doi":"10.59403/3vckxb5","DOIUrl":null,"url":null,"abstract":"Although location benefits are discussed in the OECD Transfer Pricing Guidelines 2022 and the UN Practical Manual on Transfer Pricing for Developing Countries 2021, they play no or only a minor role in German transfer pricing practice. However, it can be assumed that this will change, as a Germany’s Federal Tax Court provides guidance on the consideration of location benefits and even requires them to be taken into account.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"23 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Location Benefits in Transfer Pricing\",\"authors\":\"G. Bestelmeyer, S. Kluge, D. Probst\",\"doi\":\"10.59403/3vckxb5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Although location benefits are discussed in the OECD Transfer Pricing Guidelines 2022 and the UN Practical Manual on Transfer Pricing for Developing Countries 2021, they play no or only a minor role in German transfer pricing practice. However, it can be assumed that this will change, as a Germany’s Federal Tax Court provides guidance on the consideration of location benefits and even requires them to be taken into account.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"23 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3vckxb5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3vckxb5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Although location benefits are discussed in the OECD Transfer Pricing Guidelines 2022 and the UN Practical Manual on Transfer Pricing for Developing Countries 2021, they play no or only a minor role in German transfer pricing practice. However, it can be assumed that this will change, as a Germany’s Federal Tax Court provides guidance on the consideration of location benefits and even requires them to be taken into account.
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