This report focuses on the
- analysis of valuation techniques applied in the context of transfer pricing,
- practical application of these techniques in EU Member States and trade partners,
- identification of potential legislative measures, and
- capacity building approaches for tax administrations.
The report wraps up with reflections of possible policy actions that could be helpful to tax administrations and taxpayers regarding the valuation of intangibles for transfer pricing purposes in the EU.
Please follow the link: https://publications.europa.eu/en/publication-detail/-/publication/e7dbd290-c682-11e6-a6db-01aa75ed71a1
