{"id":277,"date":"2023-06-17T19:12:50","date_gmt":"2023-06-17T19:12:50","guid":{"rendered":"https:\/\/sugrobov.de\/?p=277"},"modified":"2023-06-17T19:18:30","modified_gmt":"2023-06-17T19:18:30","slug":"principles-of-transfer-pricing-administration-2023","status":"publish","type":"post","link":"https:\/\/sugrobov.de\/en\/principles-of-transfer-pricing-administration-2023\/","title":{"rendered":"Principles of Transfer Pricing Administration 2023"},"content":{"rendered":"<p>The Federal Ministry of Finance (BMF) has published the principles of transfer pricing administration in a letter dated June 6, 2023.<\/p>\n<p>BMF letter dated June 6, 2023 &#8211; IV B 5 &#8211; S 1341\/19\/10017:003, document 2023\/0537819<\/p>\n<p>According to the BMF letter dated June 6, 2023, the &#8220;Principles of Transfer Pricing Administration&#8221; are being published. The background for this is, among other things, the review of whether the income derived from a taxpayer&#8217;s business relationships with related parties abroad has been determined in accordance with the arm&#8217;s length principle, or if there is a reason for adjusting the income in accordance with \u00a7 1 AStG. The BMF letter extensively addresses the overall issue, particularly with regard to the following key points:<\/p>\n<p>Principles of income adjustment Importance of the OECD Transfer Pricing Guidelines for the examination of cross-border business relationships Guidelines Other general principles.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Federal Ministry of Finance (BMF) has published the principles of transfer pricing administration in a letter dated June 6, 2023. BMF letter dated June 6, 2023 &#8211; IV B 5 &#8211; S 1341\/19\/10017:003, document 2023\/0537819 According to the BMF letter dated June 6, 2023, the &#8220;Principles of Transfer Pricing Administration&#8221; are being published. The [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-277","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/posts\/277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/comments?post=277"}],"version-history":[{"count":3,"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/posts\/277\/revisions"}],"predecessor-version":[{"id":280,"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/posts\/277\/revisions\/280"}],"wp:attachment":[{"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/media?parent=277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/categories?post=277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sugrobov.de\/en\/wp-json\/wp\/v2\/tags?post=277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}