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.

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

On May 27, 2025, the German Federal Constitutional Court (Bundesverfassungsgericht) issued a landmark ruling (Case No. 2 BvR 172/24) concerning the deductibility of start-up losses within intercompany transactions...

AM

Alvarez & Marsal

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

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

10.2 – Paul Falzon Meets Kenneth Farrugia (Podcast)

Malta Commercial

GA

Ganado Advocates

Q2 2025 Wrap-Up On Sustainability | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

6.5 - Nikolai Lubrano Meets With Abigail Cutajar (Podcast)

GA

Ganado Advocates

Malta's New Migration Policy: What Third Country Nationals Need To Know In 2025

Malta Immigration

AB

Attard Baldacchino

Warsaw Financial Regulatory Podcast: Episode 2

AO

A&O Shearman

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

With tax authorities increasing their focus on transparency, Country-by-Country Reporting (CbCR) has become a key requirement for multinational enterprises (MNEs).

BD

BDO Malta

Transfer Pricing Documentation

Transfer pricing regulations are critical for ensuring that multinational enterprises (MNEs) comply with tax laws in various jurisdictions.

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

This article examines the specifics of LVAS in the context of transfer pricing regulations.

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

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

Denmark Litigation

P

Plesner

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

P

Penteris

Transfer Pricing: A Practical Guide For Growing Groups

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

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?

A local file is meant to provide detailed information with respect to transactions entered into between the entity and its related entities within the MNE group.

BD

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

Transfer pricing compliance has become an essential aspect of multinational enterprises (MNEs) adhering to global tax regulations.

BD

BDO Malta

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

Historically, customs duties are considered to be the origin of taxation. Today, looking specifically at the current U.S. administration, customs duties—better known as tariffs—are primarily used as tools of trade policy.

Czech Republic Tax

K

Kinstellar

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

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

The Trump administration's latest announcement of the imposition of US tariffs on all EU imports is one of the most serious issues faced by the Irish economy in recent years.

Worldwide International

MF

McCann Fitzgerald

Advocate-General: TP Adjustments May Have VAT Implications

The Advocate-General has advised the European Court that transfer pricing adjustments that are contractually agreed within the framework of intra-group services may result in a consideration for a supply of services...

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

Transfer Pricing Documentation And Reporting Obligations From 2025

KP

Katona & Partners Attorneys at Law

Steuervergünstigungen

KP

Katona & Partners Attorneys at Law

Verrechnungspreisregister Und Berichtspflichten Ab 2025

KP

Katona & Partners Attorneys at Law

Adókedvezmények

KP

Katona & Partners Attorneys at Law

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

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

Transfer Pricing: Takeaways From Recent Case Law (Video)

AM

Arendt & Medernach

Tax Webcast March 2018 (Video)

DC

Deloitte Cyprus

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