The EU Joint Transfer Pricing Forum adopted a Report on Compensating Adjustments.

Member States have different practices with respect to compensating adjustments and the report provides practical guidance on avoiding double taxation and double non-taxation in the application of compensating adjustments in spite of the different practices of MS. The guidance is applicable to compensating adjustments which are made in the taxpayer's accounts and explained in the taxpayer's transfer pricing documentation. 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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