{"title":"Recent Case Law on the Relocation of Functions Rules","authors":"S. Karnath, H. Brugger","doi":"10.59403/3re7475","DOIUrl":null,"url":null,"abstract":"The article discusses the recent case law on the German relocation of functions rules and the practical implications for multinational companies with regard to the legal situation both before and after the revision of the relocation of functions rules in 2022.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"67 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-08","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/10.59403/3re7475","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The article discusses the recent case law on the German relocation of functions rules and the practical implications for multinational companies with regard to the legal situation both before and after the revision of the relocation of functions rules in 2022.
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