https://www.google.com/url?rct=j&sa=t&url=http://www.bakertillyinternational.com/web/insights/baker-tilly-roelfs-and-tpw-redefine-german-rules-for-vat-grouping.aspx&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNFE8uaAVEL6k7lzU1dHErS6kGJIaw