Nera

Dr. Yves Hervé and Dr. Jens Rubart of NERA Economic Consulting explain how the German Foreign Tax Act, introduced in January 2022, affects retroactive price adjustments and the definition of intangibles.

Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the application of transfer pricing ranges in profit split applications.

Yves Hervé and Jens Rubart of NERA Economic Consulting explain why a Federal Fiscal Court decision regarding intercompany financing will have significant implications for taxpayers in Germany.