Information reference on transfer pricing: global and European practice (section 16 of the negotiation process ‘Taxation’)

Abstract. The Information Reference provides a general description of the practice of the EU member states and the OECD in regulating transfer pricing, proposals of the EU institutions to unify the European practice in this area.

Keywords: transfer pricing, multinational groups, tax policy, corporate income tax, European integration, EU law, OECD Guidelines.

Link_ua

01/2025