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.

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

The European Court has ruled that transfer pricing adjustments may be subject to VAT when they are contractually stipulated in an intra-group agreement.

European Union Tax

LL

Loyens & Loeff

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

The Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.

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

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

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

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

An Update On The German LkSG For US-based Multinationals – Draft Amendments And A New Round Of Compliance Inquiries

Germany Commercial

RG

Ropes & Gray LLP

Pay Transparency - New Employee Rights To Pay Information

Ireland Employment

M

Matheson

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

Greece Commercial

LL

Lambadarios Law Firm

Cyprus Taxation On Cryptos. What You Need To Know? (Video)

Cyprus Technology

CA

CYAUSE Audit Services Ltd

Horizon Scanner Finance September 2025 - Looking Ahead: European Developments

Ireland Finance

AC

Arthur Cox

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

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

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

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

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

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

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

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

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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 - Is Your Pricing Still Arm's Length? (Video)

AM

Arendt & Medernach

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