OECD Guidelines on Business Restructuring and German Transfer of Function Regulations: Do Both Jeopardize the Existing Arm’s Length Principle?

Abstract

With the finalization of Chap. IX of the OECD Guidelines and the publication of the final German administration principles dealing with the transfer of functions, on the OECD level as well as in Germany, comprehensive final guidelines and regulations are available for cross-border business relocations between related parties. This article analyses the extent to which the new guidance is in line with the existing interpretation of the arm’s length principle.