Alternatives for improvement of the procedural framework concerning adjustment and alignment of transfer prices

• Project direction: Prof. Dr. Andreas Oestreicher, Prof. Dr. Ekkehart Reimer

• Team: Prof. Dr. Andreas Oestreicher, Prof. Dr. Ekkehart Reimer, Dr. Gerrit Kimpel, MSc., Dr. jur. Johannes Becker

• Duration: July 2014 – June 2015

• Commissioned by: The Family Business Foundation in Germany and Europe

• Participating institutions: PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main

• Goal: The fundamental goal of this research project commissioned by the Familiy Business Foundation in Germany and Europe is to identify the procedural issues arising from the increasing complexity, and the tightening up, of transfer pricing regulations in the years prior to 2015. To this end, the study analyses from an empirical and normative perspective the practical relevance of documentation obligations, the legal uncertainties under procedural law pertaining to transfer pricing, their significance, possibilities for improvement, and how to facilitate better access to administrative, judicial, and inter-jurisdictional legal protection.