The Resource Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U

Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U

Label
Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U
Title
Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U
Creator
Subject
Language
eng
Summary
On November 10, 2005, the E.U. Commission issued a proposal for a Code of Conduct on transfer pricing documentation. It proposes to standardise and partly centralise the transfer pricing documentation that multinational enterprise (MNE) groups can provide to tax authorities on the pricing of intra-group transactions between associated enterprises in the European Union. The proposed E.U. Transfer Pricing Documentation (EU TPD) consists of two major parts: a so-called master file and a set of country-specific documentation for each of the member states involved in the intra-group transactions. This article provides comments on the proposed E.U. TPD
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 7 (2005), no. 10 ; p. 5-7
http://library.link/vocab/creatorName
  • Jie-A-Joen, C
  • Weenink, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Code of Conduct on Transfer Pricing Documentation
  • transfer pricing
  • documentation requirements
  • master file
  • associated enterprises
Label
Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U
Instantiates
Publication
Label
Proposal for Code of Conduct on Transfer Pricing Documentation for associated enterprises in the E.U
Publication

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      52.3736660 4.9336932
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