Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU

Deloitte

No 71, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This study provides an overview on how valuation techniques can practically and most efficiently be used for transfer pricing purposes in the EU, particularly for transactions involving intangibles. The information to support the study was gathered through desk research and interviews with transfer pricing and corporate finance valuation specialists from all EU Member States and nine of the EU’s main trade partners. The study investigates the differences between valuations for transfer pricing purposes and valuations for other purposes, and the state of play in terms of experience of the EU Member States and trade partners.

Keywords: European Union; taxation; transfer pricing (search for similar items in EconPapers)
JEL-codes: H25 H87 (search for similar items in EconPapers)
Pages: 223 pages
Date: 2016-12
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0071

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