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Eva Greil is managing director of the Institute of Finance and Taxes (Berlin, Germany). Prior to this, she worked for several years in tax consulting for international groups in the area of transfer pricing and as (in-house) lawyer in political interest groups in the field of corporate taxation. She is also head of the Women of IFA Network (WIN) in the Berlin-Brandenburg region.

Dr. Stefan Greil works in the tax administration in the field of international corporate taxation and external tax law. He is also a university lecturer and speaker for international corporate taxation and external tax law, delegate of the OECD Working Party 6, member of the United Nations Subcommittee on Transfer Pricing, author of numerous publications and active in various (scientific) advisory boards. In 2019 he was listed in the Global Tax 50 published by the International Tax Review.

Katharina Becker is a lecturer for international tax law and corporate tax law in the tax administration. Previously, she also worked in the tax administration in the field of mutual agreement and arbitration proceedings as well as Advance Pricing Agreements, international administrative assistance and international tax policy. She gained experience abroad at the OECD Tax Secretariat in Paris (transfer pricing, project against harmful tax competition) and at the EU Commission (Common Consolidated Corporate Tax Base (CCCTB)). At the beginning of her professional career, Ms. Becker was a tax consultant in an internationally operating tax firm.

Kerstin Dürrbeck is a Senior Associate in Transfer Pricing at PricewaterhouseCoopers in Munich. Before joining PwC in January 2018, she wrote her master thesis on „Implementation of the new transfer pricing documentation rules in German and Austrian companies”. Kerstin Dürrbeck has focused on controlling, finance, accounting and tax law in both her bachelor’s and master’s degree in business administration.

Eleonore Kaluza works in the tax administration area of international corporate taxation and external tax law. She is also a guest lecturer for foreign tax law at the Federal Academy of Finance. Prior to this, she worked for several years in tax consulting for international corporations.

Felix Loose is Director Transfer Pricing in the area of International Tax and Transaction Services at EY in Eschborn. He advises internationally oriented clients on a wide range of transfer pricing issues. He has also gained experience in other tax-related topics at several industrial companies and is a regular speaker at EY and various working groups and associations.

Dr. Julian Maier works in the central tax department of Siemens in the Business Group Tax division, where he is primarily concerned with transfer pricing. Prior to this, he worked for several years at various Big Four companies in the field of transfer pricing consulting. He is also the author of various publications in the field of transfer pricing.

Professor Dr. Stephan Rasch is an attorney at law/specialist attorney for tax law and transfer pricing partner at PricewaterhouseCoopers in Munich, honorary professor and lecturer at the University of Augsburg as well as co-editor of the handbook Internationale Verrechnungspreise and the journal Internationale Steuer-Rundschau (ISR). Before joining PwC at the end of 2013, Professor Dr. Rasch worked for another Big Four Company as a Transfer Pricing Partner for 13 years (since 2008).

Dr. Sebastian Schulz studied at the University of Mannheim, he is a doctorate from the University of Hohenheim and employee of SAP’s global tax department with a focus on transfer pricing.

Professor Dr. Christian Schwarz is a professor for empirical economic research and development of business models at the University of Applied Sciences in Düsseldorf and actively represents the research field of quantitative methods in the area of transfer pricing in the scientific community. In addition, he is managing partner of QUANTUM StB GmbH. His transfer pricing research focuses on economic analysis, digital business models, intangible assets and benchmarking. He is the author of numerous publications and also lectures regularly on these topics.

Dr. Stefan Stein is managing partner at QUANTUM StB GmbH and partner at Stein & Partner PartG mbB. He deals with current issues concerning transfer prices and permanent establishments from the perspective of tax consulting and science. His activities focus on the planning, documentation and defense of transfer pricing structures as well as transfer pricing advice on intangible assets and permanent establishments. He is the author of numerous publications on transfer prices and the allocation of profits of permanent establishments and also lectures regularly on these topics.

Lars Wargowske works in the tax administration of the State of Brandenburg, specifically in the area of international corporate taxation and foreign tax law. He is also a lecturer at the University of Hamburg and works as a lecturer and speaker in the field of tax law. Furthermore, he is the author of tax law essays as well as co-author of corresponding commentaries and member of various scientific advisory boards.

The authors of this book merely express their personal opinion. The respective contributions therefore do not necessarily reflect the views of the respective employers.