On Wednesday 13 November, EU Member States discussed the directive on transfer pricing in the EU Council working group on direct taxation.
Presented in September 2023 by the European Commission (see EUROPE B13248A20), this directive aims to reduce transfer pricing disputes, thereby avoiding double taxation and double non-taxation. This text, which has been blocked ever since, is struggling to make progress. According to a European source contacted by Agence Europe, the Hungarian...