AUGUST 2000 EUROPEAN TAXATION 38 What's Going On In... GERMANY Changes in Cost-Sharing Guidelines Dr Heinz-Klaus Kroppen* and Dr Achim Roeder** 30 December 1999 German transfe Ministry of is matter and did not include a as to the acceptability of cost-shar- 1983 transf ment c the adm The tinued to and ac lerChry fone/Ma of the ch any pitfalls planning o 9article ing a compa and new G Starting from and new p upon. Appli lighted and p OECD this article will guidelines in or EVOLUTION SHARING y1983-ivc5- return on o English transla- that the prehensi 1999-4 For an English Pricing Report 21 payers unde fir mulrinationale nal guideli 999), at 64 et se of the Adm tional verbundene 1984/1985,(Herne At that time themselves on breaking new und with the release of , ed. OECD (Paris: OECD cost-sharing guidelines. Also, fer. IDW. eport 2000 International Bureau of Fiscal