We are a tax consultant and accounting association specialized in the field of international taxation as well as the Global Transfer Pricing.

Our team consists of more than 100 experts in the fields of business administration, auditing, fiscal law, civil law, accounting, and computing/IT.

On the international level we are integrated into the Jeffrey Henrys International Group which is one of the 25 biggest associations of tax consultants, auditors and lawyers worldwide.

Our quality requirements oblige us to always keep our fiscal knowledge up-to-date and on the highest level. Even in times of complicated and rapidly changing legal foundations we will capably support our clients and be at their disposal in all fiscal matters and questions.

Since 2003 the German tax jurisdiction has been legislated many transfer pricing documentation provisions. These provisions determine documentation requirements as an enforcement.  The fiscal authority may audit the taxable income of related party taxpayers to allocate and provent tax froud by income shifting into low-tax countries. Basis for the Global Transfer Pricing is the Arm’s Length Principle as defined in Art. 9 of the OECD Model Tax Convention. In Germany, the documentation provisions are set forth in code Art. 90 Par. 3 AO and the corresponding GAufzV. Administrative Principles on Documentation and Procedure complete the legal framework and function as binding guidelines to the tax auditors to assess a given transfer pricing case.

Terms like the already contemplated Arms-Length-Principle, Transfer-Pricing-Methods, Function -and Risk analysis as well as value chain or margin analysis are important issues which have to be considered in such a documentation.

If you are confronted with this extensive topic and if you have to deal with this matter, we will be able to support you and to guide you.