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Transfer pricing, documentation duties and the points where they meet VAT — for companies that belong to a group headquartered outside Germany.
A transaction matrix, a shorter deadline for producing documentation and duties to submit records unprompted: what the Fourth Bureaucracy Relief Act means for transfer pricing documentation.
Tax authorities increasingly link transfer pricing adjustments to VAT. What the CJEU cases Arcomet and Högkullen showed in 2025 — and why reliable guidance is still missing.
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