{"id":1812,"date":"2023-12-01T12:04:54","date_gmt":"2023-12-01T10:04:54","guid":{"rendered":"https:\/\/tp-expertise.com\/?page_id=1812"},"modified":"2023-12-01T12:04:54","modified_gmt":"2023-12-01T10:04:54","slug":"approach-competence","status":"publish","type":"page","link":"https:\/\/tp-expertise.com\/en\/approach-competence\/","title":{"rendered":"APPROACH & COMPETENCE"},"content":{"rendered":"

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Approach & Competence<\/h1>\n

Working with the specialist<\/h2>\n

Regular and variable use of an in-house transfer pricing resource helps recognise risks in advance and to implement solution concepts. In other words, any TP related issues are taken into account right from the start as to business decisions and process adjustments.\u00a0As a result, your company is in the position to save subsequent costs and to reduce tax audit risks or make these at least calculable.<\/p>\n

A variable resource available in addition to your own staff, adapted to your requirements (e.g. 1-2 days per week), combines specialist know-how with cost efficiency.<\/p>\n

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[\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.23″ _module_preset=”default” background_color=”#fafafa” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” padding_mobile=”off” column_padding_mobile=”on” _builder_version=”4.23″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” max_width=”1400px” custom_margin=”||50px||false|false” custom_margin_tablet=”||50px||false|false” custom_margin_phone=”||0px||false|false” custom_margin_last_edited=”on|desktop” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” custom_width_px=”1635px” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.23″ custom_padding=”||||false|false” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Das interne Problem” _builder_version=”4.23″ text_font=”||||||||” text_text_color=”#221B15″ text_font_size=”20″ text_line_height=”1.5em” header_font_size=”20px” header_2_font=”|300|||||||” header_2_text_color=”#9A908A” header_2_font_size=”60px” background_size=”initial” background_position=”top_left” background_repeat=”repeat” animation_style=”slide” animation_direction=”right” animation_intensity_slide=”15%” header_2_text_color_tablet=”#9A908A” header_2_text_color_phone=”#EE7203″ header_2_text_color_last_edited=”on|phone” header_2_font_size_tablet=”60px” header_2_font_size_phone=”38px” header_2_font_size_last_edited=”on|desktop” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n

Typical questions on the subject of transfer pricing<\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”2″ _builder_version=”4.23″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Efficient preparation\/update of TP documentation” image_icon_width=”none” admin_label=”Effiziente Erstellung\/Update von TP-Dokumentationen” _builder_version=”4.23″ header_font=”|300|||||||” header_font_size=”30px” body_text_color=”#221B15″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_margin=”||20px||false|false” animation_style=”slide” animation_direction=”bottom” animation_duration=”500ms” animation_intensity_slide=”10%” use_border_color=”off” border_color=”#ffffff” border_style=”solid” image_max_width=”none” global_colors_info=”{}”]<\/p>\n

Do not reinvent the wheel: As a matter of course, existing information, documents and presentations of a group of companies should be used as basic guidelines for the preparation of TP documentation. It is, however, important to know which information is required to be part of the summary key document (Master File). Or: whether simply appending an adapted document suffices to fulfill parts of the required factual or adequacy documentation.<\/p>\n

Whether a local or international approach is suitable and efficient to prepare, and regularly update, your TP-documentation depends on the structure and the TP-model of the entire group of companies. In any case: The international TP-documentation approach should be centrally coordinated by an internally responsible specialist, and corresponding TP-processes and TP-guidelines should be drafted and implemented accordingly.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”TP enquiries from foreign group companies” image_icon_width=”none” admin_label=”TP-Anfragen ausl\u00e4ndischer Konzerngesellschaften” _builder_version=”4.23″ header_font=”|300|||||||” header_font_size=”30px” body_text_color=”#221B15″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_margin=”||50px||false|false” animation_style=”slide” animation_direction=”bottom” animation_intensity_slide=”10%” use_border_color=”off” border_color=”#ffffff” border_style=”solid” image_max_width=”none” global_colors_info=”{}”]<\/p>\n

What should the formal cost allocation invoice between related companies look like in order to be accepted by the German tax authorities? Which back-up documents should be available in the company records?<\/p>\n

Does a so-called \u201cprofit mark-up\u201d have to be added to a received \/ rendered inter-company service? If yes, how high does this have to be in order to fit consistently into the TP-system of the company?<\/p>\n

[\/et_pb_blurb][et_pb_blurb title=”Further Questions” image_icon_width=”none” admin_label=”Weitere Fragestellungen” _builder_version=”4.23″ header_font=”|300|||||||” header_font_size=”30px” body_text_color=”#221B15″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” animation_style=”slide” animation_direction=”bottom” animation_duration=”1500ms” animation_intensity_slide=”10%” use_border_color=”off” border_color=”#ffffff” border_style=”solid” image_max_width=”none” global_colors_info=”{}”]<\/p>\n

Do I absolutely need a written contract\u00a0signed in advance or are there other possibilities of minimising the risk of the non-recognition of an operating expenditure in a German tax audit?<\/p>\n

In principle, retroactive adjustments of transfer\u00a0prices\u00a0are only permitted in Germany if agreed upon in advance between the parties and if they are based on previously defined calculation processes. De-facto, the translation of these regulations in the company\u2018s day-to-day business process leads to numerous questions, discussions and tax audit risks.<\/p>\n

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Uwe Kaestner<\/h2>\n

Master of Business Administration & Tansfer Pricing Expert<\/h3>\n

[\/et_pb_text][et_pb_text admin_label=”Zitat” _builder_version=”4.23″ text_font=”|300|||||||” text_text_color=”#221B15″ text_font_size=”20″ text_line_height=”1.5em” header_text_color=”#BFBFBF” header_font_size=”50px” header_2_text_color=”#9A908A” header_2_font_size=”41px” header_3_font_size=”20px” background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”|||50px|false|false” animation_style=”slide” animation_direction=”right” animation_intensity_slide=”20%” border_width_left=”3px” border_color_left=”#9A908A” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n

”\u00a0I posses extensive and long-standing expertise as a transfer pricing (TP) specialist. I know both sides: in-house and outside consulting.”<\/em><\/p>\n

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Born in 1967<\/strong><\/p>\n

I worked as a consultant in Big Four accounting firms and as in-house consultant in a large multinational company from 1994 until July 2012:<\/p>\n

 <\/p>\n