• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 4/11/2013

Germany - Pilot study on “mutual controls” with the Netherlands 

April 11:   The German tax authorities have indicated they are prepared to address double taxation issues at an early stage by way of “multilateral controls” (i.e., joint tax audits of the German and foreign tax authorities).

Accordingly, a pilot study between Germany and the Netherlands (launched 1 January 2013) relies on the early exchange of information, or multilateral controls, as a means of avoiding double taxation arising as a result of transfer pricing adjustments.

Advantages and disadvantages—the early exchange of information provides an additional opportunity to remove the threat of double taxation, a situation that is contrary to a tax treaty. This was the reason why the pilot study was launched.

Read an April 2013 report [PDF 72 KB] prepared by the KPMG member firm in Germany: Germany - Pilot study on “mutual controls” with the Netherlands

Contact a tax professional with KPMG's Global Transfer Pricing Services.

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