IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0070.html
   My bibliography  Save this paper

Study on comparable data used for transfer pricing in the EU

Author

Listed:
  • Deloitte

Abstract

This study aims at providing an overview and assessment of the availability and quality of market data ('comparables') used for transfer pricing purposes and, more specifically comparable searches under the Comparable Uncontrolled Price (‘CUP’) method and under the Transactional Net Margin Method (‘TNMM’)in the EU-28 Member States. More specifically, the study covers the following aspects: Assessing and evaluating situations characterising the lack and / or non-reliability of comparable data; Assessing and evaluating the situation for pan-European comparable searches ; Developing and envisaging EU-tailored solutions and possible adjustments taking into consideration some advantages and assets offered by the EU internal market ; Contribute to strengthening and effectively implementing an improved EU transfer pricing framework and fight against aggressive tax planning.

Suggested Citation

  • Deloitte, 2016. "Study on comparable data used for transfer pricing in the EU," Taxation Studies 0070, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0070
    as

    Download full text from publisher

    File URL: https://publications.europa.eu/en/publication-detail/-/publication/d16d2635-c685-11e6-a6db-01aa75ed71a1
    File Function: final version, 2016
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    European Union; taxation; transfer pricing;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0070. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.