The Resource Annual review : EU Joint Transfer Pricing Forum

Annual review : EU Joint Transfer Pricing Forum

Label
Annual review : EU Joint Transfer Pricing Forum
Title
Annual review : EU Joint Transfer Pricing Forum
Creator
Subject
Language
eng
Summary
This article provides an update of the work and the main realisations of the EU Joint Transfer Pricing Forum (EU JTPF) following its meetings held and work performed up until October 2012. The EU JTPF celebrated its 10th anniversary with a report on Cost Contribution Arrangements (CCAs) and by obtaining continued support from the EU Council. The article looks deeper into the report. It looks at (1) the scope of the report, (2) CCA and the arm's length principle, (3) Specific issues, such as the "expected benefit" test, contributions of each participant, anticipated benefit versus actual, participation in a CCA, joining/leaving a CCA, documentation, post review considerations, annexes to the report, and (4) other topics, such as: risk management, secondary adjustments, compensating/year-end adjustments and monitoring
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
Geographic coverage
Europe
Language note
English
Label
Annual review : EU Joint Transfer Pricing Forum
Instantiates
Publication
Label
Annual review : EU Joint Transfer Pricing Forum
Publication

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