The Commission adopted a Communication which includes guidelines on three aspects of the treatment of transfer pricing transactions: risk management in dealing with transfer pricing, the application of secondary adjustments and the use of compensating adjustments.

These guidelines are very relevant in the context of the ongoing OECD work on the Base Erosion and Profit Shifting project (BEPS). They are drawn from the work of the EU Joint Transfer Pricing Forum (JTPF), which was established by the Commission to improve the smooth functioning of the Single Market and ensure better corporate tax coordination. The Communication also provides an update on the implementation of the JTPF work programme, which runs until March 2015.




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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