Transfer Pricing
1. Aufl. 2021
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14. Obligation to cooperate – Transfer pricing documentation
14.1. Description of the facts
Zeitgaist AG and Zeitgaist GmbH have each received an audit order for an external tax audit from the responsible tax authority. Since the cross-border business transactions with related parties of Zeitgaist AG and Zeitgaist GmbH are also to be audited, the tax authorities will request full transfer pricing documentation on all the companies’ relevant business transactions as part of the respective tax audit. Furthermore, the tax authority points out that if benchmark studies are used access to the underlying databases must be granted to enable the tax authority to audit the adequacy. After receiving the transfer pricing documentation and reviewing it, the tax authorities request access to the electronic commercial letters received and sent by Zeitgaist AG and Zeitgaist GmbH for further clarification of the facts on the basis of some implausible information on risk allocation. If the commercial letters were received or sent electronically by Zeitgaist AG and Zeitgaist GmbH, the tax authorities will initially be satisfied with the submission of an appropriate electronic journal.