Transfer Pricing in the European Union is a volume that approaches transfer pricing from a distinctly EU perspective, exploring how Union law and policy influence the development and application of transfer pricing rules across the European Union. Moving beyond a purely domestic or international tax law approach, the book examines the unique legal and institutional framework of the EU and its implications for multinational enterprises operating across Member States.
Bringing together contributions from academics, practitioners and public officials directly involved in the development and application of EU and international tax rules, the book provides readers with the analytical tools necessary to understand how national legislation, EU law and internationally agreed standards interact in practice within the European Union.
What’s in this book:
The book provides an in-depth analysis of:
How this will help you:
The book provides readers with the analytical tools necessary to navigate transfer pricing issues across the European Union and to understand how national rules, EU law and internationally agreed standards interact in practice. It constitutes an indispensable guide for tax advisers, in-house tax managers and policymakers dealing with the challenges of transfer pricing within the EU.
Editors
Contributors
Preface
CHAPTER 1
Introduction to Transfer Pricing in the EU
Raffaele Petruzzi & Argyro Myzithra
CHAPTER 2
The EU Institutional and Legal Framework
Adam Zalasinski
CHAPTER 3
The Work of the EU Joint Transfer Pricing Forum
Stefan Greil, Mauro Faggion, Hartmut Foerster & Arnim Hilse
CHAPTER 4
The Proposal for an EU Council Directive on Transfer Pricing
Mauro Faggion
CHAPTER 5
Transfer Pricing Dispute Resolution Mechanisms in the EU: The European Trust and Cooperation Approach (ETACA) Programme
Joost Engelmoer & Ronald Russo
CHAPTER 6
Transfer Pricing Dispute Resolution Mechanisms in the EU
David Rüll
CHAPTER 7
The EU Framework for Exchange of Information and Its Interaction with Transfer Pricing
Adrian Kelly
CHAPTER 8
The European Union’s Public Country-by-Country Reporting Regime
Isabel Verlinden
CHAPTER 9
The Interaction of Transfer Pricing and Anti-abuse Rules in the EU
Paolo Arginelli
CHAPTER 10
The Interaction Between Transfer Pricing Rules and the Global Minimum Tax Project: In-Depth Analysis
Vikram Chand, Francesco Bungaro & Camille Tirand
CHAPTER 11
Transfer Pricing and EU State Aid Law
Svitlana Buriak
CHAPTER 12
Transfer Pricing and the EU Fundamental Freedoms
Jérôme Monsenego
CHAPTER 13
The Interplay Between Transfer Pricing and EU Customs Valuation in the EU Law
Massimo Fabio
CHAPTER 14
Transfer Pricing and VAT: Key Interactions and Challenges
Pia Michelsen & Maria Teresa Sutich
Index
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