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.

WEBINAR REPLAY | Transfer Pricing In Fund Structuring

We invite you to watch this 30-minutes webinar recording, featuring the fourth part of Transfer Pricing Webinar Series ...

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CMS Luxembourg

VAT Treatment Of Transfer Pricing Adjustments: Advocate General Brings Clarity To A Complex Area

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

AM

Arendt & Medernach

WEBINAR REPLAY | How To Tackle The TP Challenges Relating To Intragroup Financing Activities?

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

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CMS Luxembourg

Updated Local File Thresholds (2026)

In December 2025, the House of Representatives approved amendments to the Income Tax Law of 2002 (as amended) ("ITL"), forming part of a broader tax reform initiative.

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KPMG in Cyprus

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

European Union Tax

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Loyens & Loeff

An Overview Of Malta's Transfer Pricing Rules

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GTG

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

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Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

CL

CMS Luxembourg

Developments In Tariffs And Their Interaction With Transfer Pricing

LL

Loyens & Loeff

The Cyprus Holding Company: A Complete Guide To Benefits, Tax Efficiency And International Structuring

Cyprus Commercial

Nikita & Partners Limited

OECD Awards Confirm Strength Of Ireland's Competent Authority

M

Matheson

European Commission Publishes Second Evaluation Of The Directive On Administrative Cooperation In Taxation (DAC)

Netherlands Tax

LL

Loyens & Loeff

How The Cyprus IP Box Works In Practice Under The OECD "Modified Nexus" Approach

CA

CYAUSE Audit Services Ltd

SFDR 2.0 – What Changes ? | Eyes On ESG (Video)

European Union Commercial

AM

Arendt & Medernach

The Italian Market: Gaming & Regulation (Podcast)

Italy Media & IT

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WH Partners

Are Company Directors Liable For Patent Infringements? (2025) (Video)

BP

Bardehle Pagenberg

Franceinfo TV – New National And Local "Anti AirBnb" Rules With Sophie Erignac-Godefroy (Video)

France Real Estate

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UGGC Avocats

Podcast Episode 4: Don't Wait Until It's Too Late – Why Early Legal Help Matters

Cyprus Technology

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AGPLAW | A.G. Paphitis & Co. LLC

DEMPE In Domestic Transfer Pricing Practice: Insights From The Netherlands, Belgium And Luxembourg

Our Transfer Pricing colleagues have contributed to a special issue of the International Transfer Pricing Journal on the DEMPE concept in domestic Transfer Pricing practice.

European Union Tax

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Loyens & Loeff

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

GGI Global Alliance

2024 OECD MAP Statistics: Key Trends In MAP And APAS As Ireland Recognised As Most Improved Jurisdiction For APAS

As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner.

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A&L Goodbody LLP

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

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Loyens & Loeff

Italian Supreme Court Clarifies Zero Balance Cash Pooling In Cross-border Cases

GGI Global Alliance

EU VAT Quarterly Wrap-up –– Q3 2025

Netherlands Tax

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Alvarez & Marsal

The Taxation Of Royalty Income In Portugal: A Look At The Patent Box Regime

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Dixcart Group Limited

Transfer Pricing And Customs Valuation: Navigating Germany's Regulatory Landscape In 2025

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NERA

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

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Alvarez & Marsal

EU Tax Alert 212

European Union Tax

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Loyens & Loeff

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

MB

Mayer Brown

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

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

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...

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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

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

AM

Alvarez & Marsal

Transfer Pricing In Transition? A Review Of The Tax Court's Decision In Facebook's Transfer Pricing Case In Light Of Medtronic v. Commissioner

In recent years, the U.S. Tax Court has been at the center of high-stakes transfer pricing disputes involving multinational corporations and the Internal Revenue Service. Two of the most consequential cases—Facebook, Inc. v. Commissioner and Medtronic...

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Thompson Coburn LLP

Overview Of The BMF Instruction Sheet On Cross-Border Audit Cooperation

German Federal Ministry of Finance (BMF) recently released an instruction sheet on cross-border audit cooperation with tax administrations of other countries (dated May 15, 2025).

AM

Alvarez & Marsal

BFH: A Permanent Establishment Is Not An Employer Under Tax Convention Law

In its decisions of 12 December 2024 (VI R 25/22, VI R 26/22 and VI R 27/22) published on 17 April 2025, the Federal Tax Court (Bundesfinanzhof – BFH) dealt with the classification of a foreign permanent establishment as an employer under tax convention law.

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Flick Gocke Schaumburg

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

European Union Tax

AM

Alvarez & Marsal

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

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Loyens & Loeff

Prix de transfert : le Conseil d'État rappelle les exigences probatoires de l'article 57 du CGI

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

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Finance Malta

Country-By-Country Reporting (CbCR): What You Need To Know

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BDO Malta

Transfer Pricing Documentation

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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

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Eurofast

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

Key Insights From Irish Revenue's 2024 Annual Report

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Matheson

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

Denmark Litigation

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Plesner

Changes In Safe Harbour For Loans: Poland's Transfer Pricing In 2025

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Penteris

Transfer Pricing: A Practical Guide For Growing Groups

BD

BDO Malta

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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)

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Grant Thornton Société d’Avocats

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

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

AM

Arendt & Medernach

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