RFP
Find a firm
Become a member
Member log in
TP Fact Sheet – Perspectives on the proposed transfer pricing legislative changes for the European Union
As part of the Business Europe Framework for Income Taxation (BEFIT) package, published on 12 September 2023, a proposal for issuing a European Directive, aimed at harmonising the EU regulatory framework on transfer pricing (TP Directive), was issued by the European Commission.
The proposal attempts to create standardised transfer pricing legislation for all of the Member States, basing on the unanimous acceptance of the principles stated in the OECD Transfer Pricing Guidelines (OECD TP Guidelines). The expected benefits of such an approach include the reduction of double taxation issues and the simplification of tax controversy, aimed at promoting the competitiveness of the European Single Market.
Our members and TP experts from different parts of the EU have come together to produce fact sheets on this in respect of TP. Please click here to read more.
For more information, please contact:
Nexia Tax Team
E: tax@nexia.com
