The European Commission’s transfer pricing proposal: an initial legal assessment

Pasquale Pistone; João Félix Pinto Nogueira; Sergio Messina; Alessandro Turina; Ivan Lazarov

doi:10.59403/2jdn1xk

The European Commission’s transfer pricing proposal: an initial legal assessment

Pasquale Pistone
, João Félix Pinto Nogueira
, Sergio Messina
, Alessandro Turina
, Ivan Lazarov

Resultado de pesquisa › revisão de pares

31 Transferências (Pure)

Resumo

This article presents a preliminary legal evaluation of the proposed Council Directive on transfer pricing in the European Union. The authors express their appreciation for the European Commission’s ambitious initiative, which seeks to address disparities and distortions in tax competition across national legislation. However, they identify areas where improvement is needed to promote legal and tax certainty and simplify compliance, thereby enhancing the effectiveness of the proposed Directive. Consequently, the authors suggest further work in specific areas to achieve the objective of positive integration.

Idioma original	English
Revista	European Taxation
Volume	54
Número de emissão	7
DOIs	https://doi.org/10.59403/2jdn1xk
Estado da publicação	Publicado - 14 jun. 2024

ODS da ONU

Este resultado contribui para o(s) seguinte(s) Objetivo(s) de Desenvolvimento Sustentável

ODS 17 Parcerias para os objetivos

Acesso ao documento

10.59403/2jdn1xk

122361683Accepted author manuscript, 360 KBLicença: Unspecified

http://hdl.handle.net/10400.14/54841Licença: Unspecified

CEID-CRCFL: Católica Research Centre for the Future of Law
Pais, S. O. (Professor Associado), Costa, A. C. R. (Professor Auxiliar Convidado), Afonso, A. (Professor Auxiliar), Ribeiro, A. T. (PI), Martins, A. A. (Professor Auxiliar Convidado), Guedes, A. (Professor Associado), Sousa, A. F. D. (Professor Auxiliar), Triunfante, A. (Professor Auxiliar), Botelho, C. S. (Professor Auxiliar), Fraipont, C. D. (Estudante), Tavares, E. (Estudante), Ferreira, A. S. (Estudante), Antunes, A. F. M. (PI), Fonseca, A. (PI), Abrantes, A. M. (Estudante), Amaro, A. E. L. (Bolseiro), Cortês, A. U. (Professor Associado), Rocha, A. (Professor Auxiliar), Baldé, A. (Estudante), Sardinha, C. (Professor Auxiliar), Lucena, C. (Estudante), Sequeira, E. V. D. (Professor Auxiliar), Ferreira-Pinto, F. A. (Professor Auxiliar), Calvão, F. (Professor Associado), Alves, F. C. (Docente Assistente Convidado), Ribeiro, G. A. (Professor Auxiliar), Matias, G. (Professor Auxiliar), Ferreira, H. P. (Estudante), Salinas, H. (Professor Auxiliar), Antunes, H. S. (Professor Associado), Sousa, I. P. D. (Docente Assistente Convidado), Costa, I. G. (Estudante), Duarte, I. T. (Bolseiro), Dalhuisen, J. (Professor Visitante), Geng, J. (Estudante), Vasconcelos, J. (Professor Associado), Gomes, J. S. (Estudante), Lopes, J. F. (Estudante), Silva, J. P. D. (Professor Auxiliar), Lopes, J. A. (Professor Associado), Moutinho, J. L. (Professor Associado), Antunes, J. E. (Professor Associado), Proença, J. C. B. (Professor Associado Convidado), Estaca, J. (Estudante), Domingos, J. L. (Estudante), Cunha, J. D. D. (Professor Associado), Rodrigues, J. (Estudante), Taborda, J. (Estudante), Araújo, L. (Estudante), Fábrica, L. (Professor Auxiliar), Naia, L. R. (Bolseiro), Campos, M. F. (Professor Associado), Queiroz, B. M. (Professor Auxiliar), Cunha, M. D. C. (Professor Associado), Baptista, D. (Professor Auxiliar), Ribeiro, M. D. F. (Professor Associado), Ferreira, M. E. (Professor Auxiliar), Quadros, I. (Professor Auxiliar), Tavares, M. I. (Professor Auxiliar), Campos, I. M. (Professor Auxiliar), Martins, M. D. (Professor Auxiliar), Faria, M. P. R. D. (Professor Associado), Xavier, R. (Professor Catedrático), Faria, R. L. D. (Professor Auxiliar), Rocha, V. (Professor Auxiliar), Almeida, M. A. D. (Professor Catedrático), Domingos, M. P. (Bolseiro), Rosas, M. (Docente Assistente Convidado), Portocarrero, M. (Professor Auxiliar), Rouxinol, M. (Professor Auxiliar), Alija, N. (Estudante), Silva, N. S. E. (Professor Auxiliar Convidado), Martins, P. F. (Professor Auxiliar), Pichel, P. (Docente Assistente Convidado), Cunha, P. O. (Professor Associado), Albuquerque, P. P. D. (Professor Catedrático), Marques, P. G. (Professor Auxiliar), Machete, P. (Professor Associado), Gomes, P. C. (Professor Auxiliar Convidado), Freitas, P. (Professor Auxiliar), Carvalho, R. (Professor Associado), Moreira, R. R. (Bolseiro), Andrade, R. (Docente Assistente Convidado), Morais, R. D. (Professor Catedrático), Medeiros, R. (Professor Catedrático), Duarte, R. P. (Professor Catedrático), Carvalho, C. D. O. (Professor Associado), Tavares, S. (Professor Auxiliar), Vasques, S. (Professor Associado), Venda, S. B. E. (Estudante), Maltez, S. (Bolseiro), Rendas, T. (Professor Auxiliar Convidado), Tavares, T. (Professor Auxiliar), Ventura, V. (Estudante) & Nogueira, J. F. P. (Professor Auxiliar)
1/01/20 → 31/12/25
Projeto

Citação

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abstract = "This article presents a preliminary legal evaluation of the proposed Council Directive on transfer pricing in the European Union. The authors express their appreciation for the European Commission{\textquoteright}s ambitious initiative, which seeks to address disparities and distortions in tax competition across national legislation. However, they identify areas where improvement is needed to promote legal and tax certainty and simplify compliance, thereby enhancing the effectiveness of the proposed Directive. Consequently, the authors suggest further work in specific areas to achieve the objective of positive integration.",

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The European Commission’s transfer pricing proposal: an initial legal assessment

Resumo

ODS da ONU

Acesso ao documento

Impressão digital

Projetos

CEID-CRCFL: Católica Research Centre for the Future of Law

Citação