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47 Mio financial acc. exchanged between tax authorities (EUR 4.9 trillion) 21.000 previously secret tax rulings have now been exchanged Fractional Apportionment („Modified Residual Profit Split“) Tax revenues from new measures on cross-border B2C supply of digital services and intangibles: EU: EUR 10.2 billion of profit tax collection
Related-party sales units rarely perform routine functions – How we explain excess or weak profitability of related parties: 2018-12-09_v1_GTP_Function-Risk-Model_Expert-Guide