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Finance Bundling and Finance Transformation pp 473–485Cite as

Transfer Pricing Requirements Concerning Shared Services

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Abstract

Intra-group services are getting more and more important as companies are getting more and more international. Following that, tax authorities are eager to audit these intercompany transactions which can lead to double taxation and fines if the regulations concerning intra-group services are not followed thoroughly.

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References

  • OECD (2010): OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris 2010.

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  • OECD (2012):Discussion Draft – Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and related provisions, Paris 2012.

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  • ERNST & YOUNG (2009): 2009 Global transfer pricing survey, n. n. 2009.

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  • EU JOINT TRANSFER PRICING FORUM (2010): JTPF Report: Guidelines on Low Value Adding Intra-Group Services, Brussels 2010.

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  • KUCKHOFF, H./SCHREIBER, R. (2000): Die neuen Verwaltungsgrundsätze zu den Umlageverträgen (Teil I), in: IStR, 2000, p. 346–351.

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  • STUFFER, W./REICHL, A. (2010): Verrechnung konzerninterner Dienstleistungen über die Grenze – Aktuelle Entwicklungen im EU-Verrechnungspreisforum, in: IStR, 2010, p. 685.

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Author information

Authors and Affiliations

  1. WTS Tax Legal Consulting, Taunusanlage 19, Frankfurt am Main, 60325, Germany

    Dr. rer. pol. Arwed Crüger Dipl.-Vw. & Andreas Riedl

Authors
  1. Dr. rer. pol. Arwed Crüger Dipl.-Vw.
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  2. Andreas Riedl
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Corresponding author

Correspondence to Arwed Crüger Dipl.-Vw. .

Editor information

Editors and Affiliations

  1. Steinbeis-Hochschule Berlin, Steinbeis Center of Strategic Management, Mollerstr. 12, Hamburg, 20148, Germany

    Frank Keuper

  2. Siemens AG, Global Shared Services, München, Wittelsbacherplatz 2, München, 80333, Germany

    Kai-Eberhard Lueg

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© 2013 Springer Fachmedien Wiesbaden

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Crüger, A., Riedl, A. (2013). Transfer Pricing Requirements Concerning Shared Services. In: Keuper, F., Lueg, KE. (eds) Finance Bundling and Finance Transformation. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-00373-9_23

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  • DOI: https://doi.org/10.1007/978-3-658-00373-9_23

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  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-00372-2

  • Online ISBN: 978-3-658-00373-9

  • eBook Packages: Business and EconomicsEconomics and Finance (R0)

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