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.
In 2014, Germany provided USD 16.2 billion in net ODA (preliminary data). This represented 0.41% of gross national income (GNI) and a 12% increase in real terms from 2013, due especially to an increase in bilateral lending to middle-income countries.
Individual country notes assessing how regions and cities contribute to national growth and the well-being of society.
These country notes contain indicators which compare the political and institutional frameworks of national governments as well as revenues and expenditures, employment, and compensation. They include a description of government policies on integrity, e-government and open government.