The Resource EU transfer pricing documentation requirements : a critical analysis and comparison

EU transfer pricing documentation requirements : a critical analysis and comparison

Label
EU transfer pricing documentation requirements : a critical analysis and comparison
Title
EU transfer pricing documentation requirements : a critical analysis and comparison
Creator
Subject
Language
eng
Summary
This article discusses the Code of Conduct on Transfer Pricing Documentation, as adopted by the EU Member States on 20 June 2006. The authors find this Code of Conduct a first step in the right direction to reduce the mentioned complications for multinational enterprises (MNEs) to effectively obtain the intended benefits, but still several outstanding issues first need to be dealt with. Therefore, the authors present a critical analysis of the Code. Next, although the Code has not yet been implemented in the Netherlands, it is important to look at its possible effect there. Will Netherlands MNEs that currently have to comply with the Netherlands documentation requirements as well as the documentation requirements of other Member States at a subsidiary level, benefit from the Code, or will they be faced with an even more increasing administrative burden? And finally, now that the Code has been adopted by the EU Member States, how far are those States with its implementation?
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006),
http://library.link/vocab/creatorName
  • Beudeker, M
  • Janssen, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • Code of Conduct on Transfer Pricing Documentation
Label
EU transfer pricing documentation requirements : a critical analysis and comparison
Instantiates
Publication
Label
EU transfer pricing documentation requirements : a critical analysis and comparison
Publication

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