The Resource El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls

El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls

Label
El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls
Title
El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls
Creator
Subject
Language
eng
Summary
This article discusses the Report on a Coordinated approach to transfer pricing controls within the EU, agreed by the European Transfer Pricing Forum (JTPF) in October 2018. The report establishes best practices by issuing various recommendations for both taxpayers and tax administrations and encourages closer cooperation in the field of transfer pricing controls. The basic idea is to intensify the coordination of simultaneous transfer pricing audits by bringing them closer to the "joint audits" model, in order to reduce the different and unilateral approaches of the tax administrations concerning the assessment of the facts and the interpretation of the arm's length principle
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 4 ; p. 17-34
http://library.link/vocab/creatorName
Calderón Carrero, J.M
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • transfer pricing
  • audit
  • simultaneous tax examination
  • risk management
  • arm's length principle
Label
El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls
Instantiates
Publication
Label
El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls
Publication

Library Locations

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