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The Transfer Pricing Directive recently introduced by the European Commission seeks to create consistent transfer pricing regulations across the European Union. This directive aims to formally incorporate the arm’s length principle and the OECD Transfer Pricing Guidelines into EU law for interpretation purposes.
Additionally, it introduces measures to mitigate the risk of double taxation for Multinational Enterprises (MNEs). The proposed adoption of this directive is intended to standardize rules and enhance tax predictability within the EU. In this session, we will explore the specifics of the new directive and address potential challenges that tax administrations and MNEs may encounter.
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