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German Government issues draft order decree law on cross-border transfer of function rules

|Tax Alerts, Transfer Pricing|Germany
Germany

  • The German Government published a draft order decree law on 31 August 2022 to update the existing Order Decree Law on Transfer of Business Functions.

  • The draft is intended to align the existing Order Decree Law with recent legal changes to the cross-border transfer of function rules but includes some aspects where the rules get further tightened beyond the recent legal changes and the existing Orde…

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