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It explains participants’ duty to cooperate under section 90 of the Fiscal Code, including general, enhanced, and special participation obligations, and details principles for record-keeping. The document further addresses estimation of tax bases and penalties under section 162, and provides procedures and timelines for providing documentation.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/2020-administrative-principles-document-guidance/395317/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/2020-administrative-principles-document-guidance/395317.png","ImageObject",300,407,{"name":92,"@type":93},"MrHarris58","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-29","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of the 2020 Administrative Principles document?","Question",{"text":112,"@type":113},"It provides rules for examining income allocation between internationally associated companies, focusing on cooperation obligations and the estimation of tax bases and penalties.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What does the document say about participants’ obligation to cooperate under section 90 of the Fiscal Code?",{"text":117,"@type":113},"It covers the general obligation to cooperate and extends it for certain situations, including enhanced participation where there is a foreign dimension and special participation obligations.",{"name":119,"@type":110,"acceptedAnswer":120},"Which sections address estimation of tax bases and penalties?",{"text":121,"@type":113},"Tax bases estimation and penalties are addressed under section 162 of the Fiscal Code, including general guidance and specific rules for different estimate types.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},395317,1790666418,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},687212988360,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","POSTAL ADDRESS  \nSUBJECT  \nFILE NO. DOCUMENT NO  \nFederal Ministry of Finance, 11016 Berlin  \nVia e-mail only  \nHighest revenue authorities ofthe Länder  \nFor information purposes only:  \nFederal Central Tax Office  \nFederal Academy of Finance  \nat the Federal Ministry of Finance  \n2020 Administrative Principles1  \nIV B 5-S 1341/19/10018 :001 2020/1174240  \n(Please quote file no. and document no. in your reply)  \nOFFICE ADDRESS  \nTEL.  \nE-MAIL DATE  \nWilhelmstrasse 97 10117 Berlin  \n+49 (0) 3018682-0  \n3 December 2020  \nWith reference to the outcome of the discussions with representatives of the highest revenue  \nauthorities ofthe Länder, the following applies for the examination of income allocation between internationally associated companies in relation to cooperation obligations and estimating tax bases and penalties:  \nContents  \n1. Obligation of participants to cooperate (section 90 of the Fiscal Code (Abgabenordnung)) ...................................................................................................................2  \n1.1 General information on the obligation to cooperate .................................................2  \n1.2 Enhanced obligation to participate in cases with a foreign dimension (section 90  \n(2) of the Fiscal Code) ...........................................................................................................4  \n1.3 Special obligations to participate (section 90 (3) of the Fiscal Code) ....................... 8  \n1 This translation is provided merely for information purposes. Only the German language version is authoritative for the application of the law.  \nwww.bundesfinanzministerium.de [www.eu2020finance.de](www.eu2020finance.de)  \nPage 2 1.3.1. Principles of the record-keeping obligation (section 90 (3) sentence 1 of the Fiscal Code) ........................................................................................................................ 8  \n1.3.2. Documentation offacts and commensurateness (section 90 (3) sentence 2 of the Fiscal Code) ...................................................................................................................... 12  \n1.3.2.1. Documentation of facts ........................................................................................ 12  \n1.3.2.2. Documentation of commensurateness ................................................................. 13  \n1.3.3. Master file (section 90 (3) sentences 3 to 4 of the Fiscal Code) ........................ 16  \n1.3.4. Requesting of documents (section 90 (3) sentences 5 to 6 of the Fiscal Code, section 2 (6) of the Ordinance on the Documentation of Profit Allocations)................... 18  \n1.3.5 Period for submission and extension (section 90 (3) sentences 7 and 9 of the Fiscal Code) ...................................................................................................................... 18  \n1.3.6. Submission of additional records upon request (section 90 (3) sentence 10 of the Fiscal Code) ...................................................................................................................... 19  \n2. Estimating tax bases; penalties (section 162 of the Fiscal Code) ................................ 19  \n2.1 General ...................................................................................................................... 19  \n2.2 Estimates pursuant to section 162 (1) of the Fiscal Code .......................................21  \n2.3 Estimates pursuant to section 162 (2) of the Fiscal Code .......................................21  \n2.4 Estimates pursuant to section 162 (3) of the Fiscal Code and penalty pursuant to section 162 (4) of the Fiscal Code .......................................................................................22  \n3. Repeal of administrative provisions..............................................................................26  \n1. Obligation of participants to cooperate (section 90 of the Fiscal Code (Ab","cbCaiv2szbEtaGE4","https://ap.wps.com/l/cbCaiv2szbEtaGE4","pdf",176592,26,"English","# Contents\n## 1. Obligation of participants to cooperate (section 90 of the Fiscal Code)\n### 1.1 General information on the obligation to cooperate\n### 1.2 Enhanced obligation to participate in cases with a foreign dimension (section 90 (2))\n### 1.3 Special obligations to participate (section 90 (3))\n## 2. Estimating tax bases; penalties (section 162 of the Fiscal Code)\n## 3. Repeal of administrative provisions","[{\"question\":\"What is the purpose of the 2020 Administrative Principles document?\",\"answer\":\"It provides rules for examining income allocation between internationally associated companies, focusing on cooperation obligations and the estimation of tax bases and penalties.\"},{\"question\":\"What does the document say about participants’ obligation to cooperate under section 90 of the Fiscal Code?\",\"answer\":\"It covers the general obligation to cooperate and extends it for certain situations, including enhanced participation where there is a foreign dimension and special participation obligations.\"},{\"question\":\"Which sections address estimation of tax bases and penalties?\",\"answer\":\"Tax bases estimation and penalties are addressed under section 162 of the Fiscal Code, including general guidance and specific rules for different estimate types.\"}]","2020 Administrative Principles - document guidance | PDF",1790417825,66]