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(sec. 62 General Tax Code). In other cases, e.g. if the allocation cannot be proved due to a lack or o business expenses would be admissible only to that extent. The deductible amount is to be estimat expenses. In this context the tax authority might make assumptions that are supported by a certain appropriate documentation, the tax authority might also estimate the admissible deduction of busines probability. 7. Repeal of the administrative principles Clause 7 of the principles for the examination of the income allocation for internationally related enterprises(administrative principles)of 23 February 1983(Bundessteuerblatt I p 218)is repealed 8. Transitory rules Adjustments of existing cost sharing arrangements resulting from the aforesaid explanations must be made by 31 December 2000. If no adjustments are made clause 6 shall become applicable By order certified employee 0 Copyright 2000 by The Bureau of National Affairs, Inc., Washington D.C. Page 7Tax Management Transfer Pricing Report-Revised German Cost Sharing Arrangement Regulations
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