European Union: Transfer Pricing

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

BFH: A Permanent Establishment Is Not An Employer Under Tax Convention Law

In its decisions of 12 December 2024 (VI R 25/22, VI R 26/22 and VI R 27/22) published on 17 April 2025, the Federal Tax Court (Bundesfinanzhof – BFH) dealt with the classification of a foreign permanent establishment as an employer under tax convention law.

FG

Flick Gocke Schaumburg

An Overview Of The EU Public Country-by-country Reporting Rules

The European Union (EU) has long been at the forefront of furthering corporate transparency and accountability.

Netherlands Tax

LL

Loyens & Loeff

Spain Shakes Up VAT Standards: Local Branches Can Be Treated As Separate Taxable Persons Outside A Vat Grouping – Impact On Financial And Insurance Industries

The Spanish Tax Authorities (STA) have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches...

European Union Tax

AM

Alvarez & Marsal

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

In a ruling of 3 July, the European Court offers further clarity on how intra-group transfer pricing arrangements should be treated for VAT.

European Union Tax

LL

Loyens & Loeff

Prix de transfert : le Conseil d'État rappelle les exigences probatoires de l'article 57 du CGI

MB

Mayer Brown

Benchmarking In Transfer Pricing: How To Support Your Pricing With Reliable...

BD

BDO Malta

Tax-Savvy Selling: Getting Exit-Ready The Right Way

AM

Alvarez & Marsal

Malta Tax And Customs Administration: Large Taxpayers' Office

FM

Finance Malta

Country-By-Country Reporting (CbCR): What You Need To Know

BD

BDO Malta

Transfer Pricing Documentation

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

BD

BDO Malta

How Advisory Firms Are Using Digital Twins To Stress-Test Cross-Border Corporate Structures

E

Eurofast

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

Key Insights From Irish Revenue's 2024 Annual Report

M

Matheson

Is The World Adapting To The Digital Nomad? Part 1 (Video)

Italy Immigration

IL

Ius Laboris

La blockchain et le droit d'auteur (une révolution) (Video)

France Technology

HA

Haas Avocats

"Investment" And "Establishing A Newco" In Hungary

ML

Miran Legal

Governing AI, Powering Innovation Video Series

Ireland Technology

AC

Arthur Cox

Looking Ahead: Irish Developments - Horizon Scanner: Finance, May 2025

Ireland Finance

AC

Arthur Cox

The Supreme Court Rules Entirely In Favour Of EET Group A/S In Landmark Transfer Pricing Case

Today, the Supreme Court delivered its judgment in a landmark transfer pricing case concerning whether EET Group A/S had acted on arm's length terms in its transactions...

Denmark Litigation

P

Plesner

Changes In Safe Harbour For Loans: Poland's Transfer Pricing In 2025

The Polish Ministry of Finance has announced updates to the safe harbour rules for loan transactions in 2025, introducing changes...

P

Penteris

Transfer Pricing: A Practical Guide For Growing Groups

As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.

BD

BDO Malta

EU Tax Alert 210

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

European Union Tax

LL

Loyens & Loeff

Transfer Pricing: What Is A Local File?

BD

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BD

BDO Malta

Customs Duties In Transition: Why Companies Should Review Their Customs Valuations And Transfer Pricing Policies Now

Czech Republic Tax

K

Kinstellar

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

European Union Tax

LL

Loyens & Loeff

Notional Interest Deduction (NID)

K

Kinanis LLC

Transfer Pricing Rules In The UAE

K

Kinanis LLC

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

AM

Arendt & Medernach

Corporate Tax 2025 - Ireland

MG

Maples Group

The VAT Consequences Of Transfer Pricing Adjustments

GT

Grant Thornton Malta

Transfer Pricing Rules In The UAE

The UAE introduced Transfer Pricing ("TP") regulations as part of its Corporate Tax Law under Federal Decree-Law No. 47 of 2022, which applies to tax periods starting on or after 1 June 2023.

K

Kinanis LLC

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

Explore the most recent CJEU Advocate General opinions on valuing intragroup services and handling TP adjustments for VAT purposes.

AM

Arendt & Medernach

Corporate Tax 2025 - Ireland

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

MG

Maples Group

The VAT Consequences Of Transfer Pricing Adjustments

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

GT

Grant Thornton Malta

Three Things Irish Businesses - And Their Lawyers - Need To Consider In The Wake Of Trump's Tariffs

Worldwide International

MF

McCann Fitzgerald

Steuervergünstigungen

Mikro- und Kleinunternehmen müssen keine Innovationsabgabe zahlen...

KP

Katona & Partners Attorneys at Law

Verrechnungspreisregister Und Berichtspflichten Ab 2025

Die Verrechnungspreisbuchhaltung und die damit verbundenen Berichtspflichten sind zu einem zentralen Thema für Unternehmen geworden...

KP

Katona & Partners Attorneys at Law

Adókedvezmények

A mikro- és kisvállalkozásoknak nem kell innovációs járulékot fizetniük (a középvállalkozásoknak tehát kell). Az innovációs járulék...

KP

Katona & Partners Attorneys at Law

Micro and small businesses do not have to pay innovation contribution (middle-sized businesses, however, do). The innovation contribution, along with the local business tax...

KP

Katona & Partners Attorneys at Law

Clarification On Application Of Dutch Participation Exemption In Relation To Dutch Transfer Pricing Mismatch Legislation

Netherlands Tax

LL

Loyens & Loeff

Matheson Submission On Taxation Of Interest Consultation

M

Matheson

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

GP

Goodwin Procter LLP

Relief From Penalties For The IR4 And The TSI For 2022

Ki

KPMG in Cyprus

What's Another Year 2025 - Tax

European Union Tax

AC

Arthur Cox

Welcome Clarification On Dutch Transfer Pricing Mismatch Legislation Scope In Respect Of Deemed Dividend Distribution Due To Non-arm's Length Transaction Between Foreign Subsidiaries

LL

Loyens & Loeff

EU Tax Directives #1: Introduction To EU Tax Directives – New York Office Snippet

LL

Loyens & Loeff

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

AM

Arendt & Medernach

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

Tax Avoidance Comparative Guide

BMA Law and Tax

AI-Powered Tax Planning: Smarter Business Decisions

Cyprus Technology

E

Eurofast

New Guidance On Germany's APA Programme For Transfer Pricing Purposes

FG

Flick Gocke Schaumburg

Annual Tax Act 2024: Foreign Retirement Plan Reforms

FG

Flick Gocke Schaumburg

Tax Controversy & Dispute Resolution Annual Report 2024

M

Matheson

Cyprus Tax Facts 2025

RC

RSM Cyprus

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Latest Videos

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Développement Durable : Les Enjeux Juridiques Et Fiscaux (Video)

GT

Grant Thornton Société d’Avocats

Transfer Pricing: Takeaways From Recent Case Law (Video)

AM

Arendt & Medernach

Tax Webcast March 2018 (Video)

DC

Deloitte Cyprus

Transfer Pricing in Luxembourg

AM

Arendt & Medernach

Transfer Pricing In A Post BEPS World, With Alain Goebel At AFLF 2017 (Video)

AM

Arendt & Medernach

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