Perspectives on the proposed transfer pricing legislative changes for the European Union (English version only)

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Perspectives on the proposed transfer pricing legislative changes for the European Union

As part of the Business Europe Framework for Income Taxation (“BEFIT”) package, published on September 12th, 2023, a proposal for issuing a European Directive, aimed at harmonising the EU regulatory framework on transfer pricing (“TP Directive”), was issued by the European Commission.

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