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.

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

On 24 September 2025, the German Federal Ministry of Finance (Bundesfinanzministerium) published an updated version of the guidance on International Mutual Agreement and Arbitration Procedures...

AM

Alvarez & Marsal

EU Tax Alert 212

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

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

En matière de TVA, la Cour de justice de l'Union européenne juge que la rémunération de services intragroupe, versée par une filiale à sa société mère en application d'un contrat de prestations détaillées...

MB

Mayer Brown

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

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

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

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

B

BSP

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

S

S&A

Corporate Tax 2025 – Cyprus

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

Adapting To ESG: Greece's Path To Compliance With The EU ESG Directive

Greece Commercial

LL

Lambadarios Law Firm

What Does DAC 8 Mean For CASPs?

Malta Technology

MF

MK Fintech Partners

10.4 – Paul Falzon Meets Kenneth Abela (Podcast)

Malta Commercial

GA

Ganado Advocates

Anti-ESG Update: Navigating The Backlash On ESG

Netherlands Commercial

LL

Loyens & Loeff

Doing Business In... 2025: Law And Practice

Ireland Commercial

M

Matheson

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

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...

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

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

Denmark Litigation

P

Plesner

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

As multinational companies face increasingly complex tax rules, economic substance requirements, and cross-border employment challenges, advisory firms are adopting digital twin models...

E

Eurofast

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

Intragroup financing arrangements are a common feature in multinational groups. Loans, guarantees, and cash pooling structures offer flexibility and centralised control over liquidity.

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

P

Penteris

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

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

Worldwide Commercial

DG

Dixcart Group Limited

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

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

European Union Tax

LL

Loyens & Loeff

Notional Interest Deduction (NID)

During the recent years there have been several key developments around the world in relation to the application of the double tax treaties and international taxation in general.

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

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

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Latest Videos

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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

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