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Transfer pricing: a European code

Category Technical Articles
AuthorTechnical Department
Article by Steve Hasson, tax partner, PricewaterhouseCoopers. This article appeared in the December 2006 issue of Tax Adviser. The author explains the theory and practice of the new European transfer pricing code of conduct.

The European Council recently approved the Transfer Pricing Documentation Code of Conduct, which the EC believes will significantly reduce the administrative burden that companies face when complying with transfer pricing documentation requirements across the EU. The author will look at how the code has evolved and what it means in practice, and provide guidance about what organisations should be doing.

December 2006 by The Technical Officers
Technical Department
020 7235 9381

 

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