Transfer Pricing in the European Union

Transfer Pricing in the European Union is a volume that approaches transfer pricing from a distinctly EU perspective, exploring how Union law and policy influence the development and application of transfer pricing rules across the European Union. Moving beyond a purely domestic or international tax law approach, the book examines the unique legal and institutional framework of the EU and its implications for multinational enterprises operating across Member States.

Bringing together contributions from academics, practitioners and public officials directly involved in the development and application of EU and international tax rules, the book provides readers with the analytical tools necessary to understand how national legislation, EU law and internationally agreed standards interact in practice within the European Union.

What’s in this book:

The book provides an in-depth analysis of:

• the work carried out over more than two decades by the EU Joint Transfer Pricing Forum and its contribution to the development of EU transfer pricing practice
• the content of the Proposal for an EU Directive on Transfer Pricing and the key issues emerging from the related policy debate
• the specific dispute prevention and dispute resolution mechanisms available to MNEs in the EU internal market
• the relevance of the EU framework on exchange of information, public country-by-country reporting and transparency obligations for transfer pricing
• the interaction between transfer pricing and EU anti-abuse rules, fundamental freedoms and State aid law
• the interplay of transfer pricing with EU customs valuation and VAT rules, including the treatment of transfer pricing adjustments, and
• the interaction between transfer pricing rules and the EU Global Minimum Tax Directive.

How this will help you:

The book provides readers with the analytical tools necessary to navigate transfer pricing issues across the European Union and to understand how national rules, EU law and internationally agreed standards interact in practice. It constitutes an indispensable guide for tax advisers, in-house tax managers and policymakers dealing with the challenges of transfer pricing within the EU.