Study on comparable data used for transfer pricing in the EU

Deloitte

No 70, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This study aims at providing an overview and assessment of the availability and quality of market data ('comparables') used for transfer pricing purposes and, more specifically comparable searches under the Comparable Uncontrolled Price (‘CUP’) method and under the Transactional Net Margin Method (‘TNMM’)in the EU-28 Member States. More specifically, the study covers the following aspects: Assessing and evaluating situations characterising the lack and / or non-reliability of comparable data; Assessing and evaluating the situation for pan-European comparable searches ; Developing and envisaging EU-tailored solutions and possible adjustments taking into consideration some advantages and assets offered by the EU internal market ; Contribute to strengthening and effectively implementing an improved EU transfer pricing framework and fight against aggressive tax planning.

Keywords: European Union; taxation; transfer pricing (search for similar items in EconPapers)
JEL-codes: H25 H87 (search for similar items in EconPapers)
Pages: 338 pages
Date: 2016-12
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0070

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