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Europe Daily Bulletin No. 11115

5 July 2014
ECONOMY - FINANCE / (ae) taxation
New transfer pricing guidelines

Brussels, 04/07/2014 (Agence Europe) - On Friday 4 July, the European Commission published a report and guidelines on three aspects of the treatment of transfer pricing transactions. Transfer pricing is the cost of transactions between two arms of a multinational company in different countries (the price charged for inter-company transactions).

The three aspects in question are risk management in dealing with transfer pricing, the application of secondary adjustments and the use of...

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