1999年12月30日德国税务局颁布了《对跨国公司内部通过成本费用分摊协议分配收入的检查准则》，该项准则替代了1983年颁布的《管理性准则》第七部分的有关规定。一、在确认成本费用分摊方面，新的准则规定，如果通过劳务协议，一开始就能确定每项报酬较易取得和相应的花费较少 On December 30, 1999, the German Revenue Agency promulgated the “Inspection Criteria for Distributing Revenues Through Cost-Sharing Agreements within Multinational Corporations”, which replaces the relevant provisions of Part VII of the “Guiding Principles” promulgated in 1983. I. In terms of recognizing the allocation of costs and expenses, the new standard stipulates that, if a labor service agreement is passed, it will be ascertained from the outset that each of the remuneration is more readily available and correspondingly less costly