Germany’s latest topics on transfer pricing and international tax | 德国转让定价和国际税收最新议题

At the invitation of the Economic and Commercial Department of the Consulate General of the People's Republic of China in Munich and the Chinese Chamber of Commerce in Germany, our colleagues Georg Scholz, Dr. Jing Li and Joachim Günther will hold a webinar on Germany’s latest topics on transfer pricing and international tax at the Bavarian Business Auditorium.

Transfer prices for intercompany transactions are increasingly disputed topics in tax audits for multinational companies and are often subject to significant tax adjustments unfavorable to taxpayers. Such tax challenges are also faced by German subsidiaries of Chinese investors in German tax audits. In this webinar, we will first introduce the latest development in the transfer pricing field in Germany as well as at the OECD level. In particular, we will cover the following hot topics:

• The impacts of the COVID-19 pandemic on transfer prices
• Transfer prices for intangibles
• Transfer prices for intercompany financing transactions – Chapter X of the OECD Transfer Pricing Guidelines
• Administrative principles 2020 – Increased cooperation duties for taxpayers

Dividend repatriation from Germany to China is another important issue for Chinese corporate investors. Chinese corporate investors could principally enjoy withholding tax relief on dividend income from Germany. However, strict substance requirements must be satisfied under the German anti-treaty shopping rule. Recently, the German tax legislator amended the German anti-treaty shopping rule provided in Sec. 50d Para. 3 EStG (German Income Tax Act). Our webinar will highlight the main amendments that will have great tax impact on dividend repatriation from Germany to China.

Sincerely yours

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德国转让定价和国际税收最新议题

尊敬的女士们，先生们：

应中国驻慕尼黑总领事馆经济商务处和德国中国商会的邀请，我所同事Georg Scholz先生，李静博士和Joachim Günther 先生将在巴伐利亚商务大讲堂网络研讨会主讲德国转让定价和国际税收最新议题。

对于跨国公司而言，关联公司的转让定价是税务稽查中越来越有争议的话题，并且经常会面临金额巨大的税务调整，对纳税人产生不利。中国投资者的德国子公司在德国税务稽查中也会在税务方面面临这样的挑战。在本次网络研讨会上，我们将首先介绍德国以及经合组织层面在转让定价领域的最新发展。我们将特别讨论以下热点话题：

• 新冠疫情对转让定价的影响
• 无形资产的转让定价
• 关联公司融资交易的转让定价 — 《经合组织转让定价指南》第十章
• 《2020年行政原则》— 纳税人合作义务的增加

对于中国企业投资者而言，德国股息回流到中国是另一重要问题。中国企业投资者一般来说可以就从德国获得的股息收入享受预提税减免，但是必须按照德国反择协避税规则满足严格的实质要求。最近，德国立法机构修订了《德国收入税法》第50d条第3款所规定的反择协避税规则。我们在此次网络研讨会中会重点介绍分析对德国股息回流到中国具有重大影响的修订条款。

顺祝商祺