CFE Survey on Transfer Pricing Documentation 2013/2014

7/07/2014 - IEC

This report offers a view of the current documentation requirements in some CFE Members and examines the quantitative outcomes of the survey.

Practical insights include the description of transfer pricing laws in the respondent Countries with reference to a wide range of matters (legal control requirements, tax havens, documentation required for certain types of transactions or specific circumstances, documentation requirements for
transactions carried out with tax havens, relationships between Tax Authorities and Customs Authorities, language, benchmarking, penalties).

This 2013/2014 update includes the extended summary document and a compilation of Transfer Pricing case law.  The report concludes with the most relevant documentation concerning documentation requirements for associated enterprises in the EU.  The summary document relates to the legal situation of 31 December 2013.

CFE Transfer Pricing Summary 2013-2014 final.pdf

Transfer Pricing case law, appendix to CFE TP Summary 2013-2014.pdf


Thématiques: Profession > International;Profession > Autres instituts ou fédérations