2-March-2021
English
22-December-2020
English
16-December-2020
English
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
8-December-2020
English
Germany should increase public infrastructure investment and accelerate its digital transformation and energy transition to strengthen and sustain its recovery from the economic crisis sparked by COVID-19, according to a new OECD report.
3-December-2020
English, PDF, 367kb
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Germany increased by 0.3 percentage points from 38.5% in 2018 to 38.8% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
30-November-2020
English
16-November-2020
English
27-October-2020
English
2-October-2020
English
7-July-2020
German, PDF, 723kb
In Deutschland dürfte sich der Arbeitsmarkt weiterhin als widerstandsfähiger erweisen als in anderen Ländern. Ohne eine zweite Pandemiewelle wird die Beschäftigung in diesem Jahr voraussichtlich um 0,8 % zurückgehen, deutlich weniger als im OECD-Durchschnitt (4,1 %).