European Union: Transfer Pricing

Subscribe

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.

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

GGI Global Alliance

2024 OECD MAP Statistics: Key Trends In MAP And APAS As Ireland Recognised As Most Improved Jurisdiction For APAS

As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner.

AG

A&L Goodbody LLP

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

LL

Loyens & Loeff

Italian Supreme Court Clarifies Zero Balance Cash Pooling In Cross-border Cases

Cash pooling arrangements are widely used by multinational groups to improve liquidity and financial efficiency through centralised treasury management.

GGI Global Alliance

EU VAT Quarterly Wrap-up –– Q3 2025

Netherlands Tax

AM

Alvarez & Marsal

The Taxation Of Royalty Income In Portugal: A Look At The Patent Box Regime

DG

Dixcart Group Limited

Transfer Pricing And Customs Valuation: Navigating Germany's Regulatory Landscape In 2025

N

NERA

German TP Update: Amended Guidance On International Mutual Agreement And Arbitration Procedures

AM

Alvarez & Marsal

EU Tax Alert 212

European Union Tax

LL

Loyens & Loeff

Les régularisations de prix de transfert sont susceptibles d'être assimilées à des prestations de services onéreuses relevant de la TVA

MB

Mayer Brown

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

AM

Arendt & Medernach

European Court: Contractually Agreed TP Adjustments May Have VAT Implications

European Union Tax

LL

Loyens & Loeff

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

Netherlands Tax

LL

Loyens & Loeff

Landmark Decision On Start-Up Loss Allocation And Substance-Over-Form In Transfer Pricing: Key Insights For Transfer Pricing And Legal Practitioners

AM

Alvarez & Marsal

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

Malta Commercial

CG

CSB Group

Podcast Episode 1: Cross-Border Disputes In The EU: The Cyprus Advantage (Podcast)

Cyprus Technology

A|

AGPLAW | A.G. Paphitis & Co. LLC

Real Estate Investment In Luxembourg (Video)

Luxembourg Real Estate

AM

Arendt & Medernach

Ep1 - Planning Ahead - The Planning And Development Act 2024 (Podcast)

Ireland Real Estate

WF

William Fry

Investment Firms Quarterly Legal And Regulatory Update: 1 October 2024 – 31 December 2024

Ireland Finance

DE

Dillon Eustace

Landmark Decision On Qualification Of Financial Instruments & Non-recognition Of A Foreign Permanent Establishment

On 17 April 2025, the Luxembourg Higher Administrative Court (Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction.

B

BSP

Cyprus Tightens Transfer Pricing Documentation Rules: A New Compliance Era Begins

Cyprus has taken a major step toward aligning with OECD and EU tax governance standards by refining and strengthening its Transfer Pricing (TP) framework.

S

S&A

Corporate Tax 2025 – Cyprus

Types of Business Entities, Their Residence and Basic Tax Treatment...

PL

Patrikios Legal

Luxembourg Government Releases Draft Law Implementing DAC8

On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called "DAC8", amending Directive 2011/16/EU...

A

ATOZ

Transfer Pricing In Transition? A Review Of The Tax Court's Decision In Facebook's Transfer Pricing Case In Light Of Medtronic v. Commissioner

TC

Thompson Coburn LLP

Overview Of The BMF Instruction Sheet On Cross-Border Audit Cooperation

AM

Alvarez & Marsal

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

FG

Flick Gocke Schaumburg

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

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

European Union Tax

AM

Alvarez & Marsal

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

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

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

En matière de prix de transfert, le Conseil d'Etat retient que la constatation de pertes récurrentes ou de marges nettes inférieures à celles d'entreprises comparables n'est pas de nature...

MB

Mayer Brown

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

At the core of every transfer pricing policy is the requirement to demonstrate that related-party transactions are consistent with market terms. Benchmarking is the process of identifying and applying comparable data to support this principle.

BD

BDO Malta

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

Selling a business is a complex endeavor—strategically, operationally, and above all, from a tax perspective. In many cases, serious tax preparation...

AM

Alvarez & Marsal

Malta Tax And Customs Administration: Large Taxpayers' Office

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.

FM

Finance Malta

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

BD

BDO Malta

Key Insights From Irish Revenue's 2024 Annual Report

The Irish Revenue Commissioners ("Revenue") recently published their 2024 Annual Report (the "Report").

M

Matheson

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

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

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

Worldwide International

MF

McCann Fitzgerald

Advocate-General: TP Adjustments May Have VAT Implications

European Union Tax

LL

Loyens & Loeff

Corporate Tax 2025 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

Transzferár Nyilvántartás és Adatszolgáltatási Kötelezettség 2025-től

KP

Katona & Partners Attorneys at Law

See more

Latest Videos

See more

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

AM

Arendt & Medernach

Développement Durable : Les Enjeux Juridiques Et Fiscaux (Video)

GT

Grant Thornton Société d’Avocats

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

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More