Transfer Pricing

Details: Published: 16 September 2014

COM (2014) 315 FINAL COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE ON THE WORK OF THE EU JOINT TRANSFER PRICING FORUM IN THE PERIOD JULY 2012 TO JANUARY 2014 ADOPTED BY THE EUROPEAN COMMISSION ON JUNE 4, 2014 (NOT INCLUDING THE ANNEXES)

90/436/EEC: CONVENTION ON THE ELIMINATION OF DOUBLE TAXATION IN CONNECTION WITH THE ADJUSTMENT OF PROFITS OF ASSOCIATED ENTERPRISES;

RESOLUTION OF THE COUNCIL AND OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, OF 27 JUNE 2006 ON A CODE OF CONDUCT ON TRANSFER PRICING DOCUMENTATION FOR ASSOCIATED ENTERPRISES IN THE EUROPEAN UNION (EU TPD);

CODE OF CONDUCT FOR THE EFFECTIVE IMPLEMENTATION OF THE CONVENTION ON THE ELIMINATION OF DOUBLE TAXATION IN CONNECTION WITH THE ADJUSTMENT OF PROFITS OF ASSOCIATED ENTERPRISES (2006/C 176/02);

COM (2004) 297 COMMUNICATION FROM THE COMMISSION TO THE COUNCIL, THE EUROPEAN PARLIAMENT AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE ON THE WORK OF THE EU JOINT TRANSFER PRICING FORUM IN THE FIELD OF BUSINESS TAXATION FROM OCTOBER 2002 TO DECEMBER 2003 AND ON A PROPOSAL FOR A CODE OF CONDUCT FOR THE EFFECTIVE IMPLEMENTATION OF THE ARBITRATION CONVENTION (90/436/EEC OF 23 JULY 1990);

COM (2007) 71 COMMUNICATION FROM THE COMMISSION TO THE COUNCIL, THE EUROPEAN PARLIAMENT AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE ON THE WORK OF THE EU JOINT TRANSFER PRICING FORUM IN THE FIELD OF DISPUTE AVOIDANCE AND RESOLUTION PROCEDURES AND ON GUIDELINES FOR ADVANCE PRICING AGREEMENTS WITHIN THE EU.

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