Transfer prices
The constant changes in the tax environment require an ongoing review of intra-group transfers in terms of their tax efficiency.
Economic dynamics, caused in particular by increasing globalization and the integration of business processes into the Internet, require that tax structures are constantly adapted to changing business models.
The order of the day is to harmonize corporate structures and group relationships as well as the associated group allocations and transfer prices, with the added value generated at the respective production stages.
The goal should be resilient, tax-optimized structures in which the tax benefits clearly outweigh the complexity costs and which can be flexibly adapted to changing tax conditions.