EUROPE

BELGIUM

Service public fédéral

OECD: Transfer pricing in Belgium (in English)

Joint Transfer Pricing Forum: Belgium Transfer Pricing Profile

Service public fédéral: Belgium – Arm’s Length and Audit Teams Circular (in English)

Service public fédéral: Circulaire n° Ci.RH.421/580.456 (AFER 40/2006) dd. 14.11.2006 Documentation de prix de transfert

Service public fédéral: Circulaire n° Cp.221.4/A/601.321 (AFER 26/2006) dd. 04.07.2006 Création d’une cellule prix de transfert

Service public fédéral: Circulaire n° Ci.RH.421/569.019 (AFER 25/2006) dd. 04.07.2006 Application du principe de plein concurrence


DENMARK

Sproglig Vejledning/Fremmedsprog i SKAT (The Danish Customs and Tax Administration (SKAT)): Denmark’s transfer pricing rules

SKAT: Tax return and disclosure requirement

SKAT: Form 05.222 Controlled transactions – Appendix to the income tax return

SKAT: Mutual agreement procedure

SKAT: Advance pricing arrangement

OECD: Transfer pricing in Denmark

Joint Transfer Pricing Forum: Denmark Transfer Pricing Profile


FINLAND

Finnish Tax Administration: International tax situations

Finnish Tax Administration: Transfer Pricing Documentation

Finnish Tax Administration: Memorandum on Transfer Pricing Documentation Requirements (April 16, 2009)

Finnish Tax Administration: Form 78 Explanation of Transfer Prices (3054e)

Finnish Tax Administration: Tax treaties

OECD: Transfer pricing in Finland

Joint Transfer Pricing Forum: Finland Transfer Pricing Profile


FRANCE

OECD: Transfer pricing in France (English)

Joint Transfer Pricing Forum: France Transfer Pricing Profile

Direction générale des finances publiques: Bulletin Officiel des Finances Publiques-Impôts

Direction générale des finances publiques: No. 2257-NOT-SD Déclaration relative à la politique de prix de transfert – Notice explicative article 223 quinquies B du code général des impôts (CGI)

Direction générale des finances publiques:2257-SD Déclaration de la politique de prix de transfert (2014)

Direction générale des finances publiques: Code général des impôts, CGI. – Article 57

Direction générale des finances publiques: Code général des impôts, CGI. – Article 223 quinquies B

Direction générale des finances publiques: Livre des procédures fiscales – Article L13 AA

Direction générale des finances publiques: Livre des procédures fiscales – Article L13 AB

Direction générale des finances publiques: BOI-CF-IOR-60-50-20120912 CF – Procédures de rectification et d’imposition d’office – Contrôle des prix de transfert

Direction générale des finances publiques: BOI-BIC-BASE-80-10-10-20140218 BIC – Base d’imposition – Transfert indirect de bénéfices entre entreprises dépendantes – Définition et principes de détermination des prix de transfert

Direction générale des finances publiques: BOI-BIC-BASE-80-10-20-20140218 BIC – Base d’imposition – Transfert indirect de bénéfices entre entreprises dépendantes – Politique de contrôle et obligation documentaire en matière de prix de transfert

Direction générale des finances publiques: BOI-BIC-BASE-80-20-20140218 BIC – Base d’imposition – Transfert indirect de bénéfices entre entreprises dépendantes – Contrôle et procédure de remise en cause des prix de transfert

Direction générale des finances publiques: BOI-SJ-RES-20-10-20140218 SJ – Garanties contre les changements de position de l’administration fiscale – Procédure d’accord préalable en matière de prix de transfert – Accord bilatéral

Direction générale des finances publiques: BOI-SJ-RES-20-30-20140218 SJ – Garanties contre les changements de position de l’administration fiscale – Procédure d’accord préalable en matière de prix de transfert – Procédure simplifiée pour les petites et moyennes entreprises

Direction générale des finances publiques: Les prix de transfert. Guide à l’usage des PME

Direction générale des finances publiques: Instructions on the APA Procedure (English)


GERMANY

OECD: Transfer pricing in Germany

Federal Central Tax Office (Bundeszentralamt für Steuern): International taxes

Federal Central Tax Office: Double Tax Convention

Federal Central Tax Office: Advance Pricing Arrangements

Federal Central Tax Office: Mutual Agreement and Arbitration


IRELAND

OECD: Transfer pricing in Ireland

Joint Transfer Pricing Forum: Ireland Transfer Pricing Profile

Irish Tax and Customs: International tax

Irish Tax and Customs: [35A-01-01] Monitoring Compliance with Transfer Pricing rules contained in Part 35A TCA 1997

Irish Tax and Customs: Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act (No. 2) 2013 Edition – Part 35A

Irish Tax and Customs: Tax Briefing No. 7 of 2010 on Transfer pricing documentation

Irish Tax and Customs: Tax Treaties (bottom of the page)

Irish Tax and Customs: Commentary on typical provisions of Irish tax treaties

Irish Tax and Customs: Mutual Agreement Procedures and APA

Irish Tax and Customs: Tax Information Exchange Agreements (TIEAs)

Irish Tax and Customs: International tax forms

Irish Tax and Customs: Customs Manual on Valuation


ITALY

Agenzia delle Entrate (Agency of Revenue): International taxation (in Italian)

Agenzia delle Entrate : Transfer pricing documentation (in Italian)

OECD: Transfer pricing in Italy

Joint Transfer Pricing Forum: Italy Transfer Pricing Profile

Agenzia delle Entrate: Italy Commissioner Decision on the documentation of transfer pricing (ref.2010/137654 29.09.2010))

Agenzia delle Entrate: Instructions on the application of conventions for the avoidance of double taxation

Agenzia delle Entrate: Forms on the application of conventions for the avoidance of double taxation


LUXEMBOURG

OECD: Transfer pricing in Luxembourg

Joint Transfer Pricing Forum: Luxembourg Transfer Pricing Profile

Administration des contributions directes: L.I.R. n° 164/2 Traitement fiscal des sociétés exerçant des transactions de financement intra-groupe (French)

Administration des contributions directes: Tax Treaties (French)

Administration des contributions directes: Formulaires


NETHERLANDS

OECD: Transfer pricing in the Netherlands

Joint Transfer Pricing Forum: Netherlands Transfer Pricing Profile

The State Secretary for Finance: Regulation No. IFZ 2013/184 Decree on the arm’s length principle (November 14, 2013)

The State Secretary for Finance: Regulation No. IFZ 2008/248 Decree on mutual agreement procedure (September 29, 2008)


NORWAY

OECD: Transfer pricing in Norway

Skatteetaten (Norvegian Tax Administration): Transfer Pricing in Norway

Skatteetaten (Norvegian Tax Administration): Regulations relating to the Documentation of Price Determination for Controlled Transactions and Transfers

Skatteetaten (Norvegian Tax Administration): Section 4-12. Duty to specify and document controlled transactions

Skatteetaten (Norvegian Tax Administration): Exemptions from the duty to specify pursuant to Section 4-12, No. 1, of the Tax Administration Act


SWEDEN

OECD: Transfer pricing in Sweden

Joint Transfer Pricing Forum: Sweden Transfer Pricing Profile

Skatteverket (Swedish Tax Agency): Swedish Tax Agency´s regulations on documentation of transfer pricing between associated enterprises (February 2007)

Skatteverket (Swedish Tax Agency): Double Taxation Agreements

Skatteverket (Swedish Tax Agency): Permanently established in Sweden or not

Skatteverket (Swedish Tax Agency): Swedish withholding tax on dividends


SWITZERLAND

OECD: Transfer pricing in Switzerland

Federal Department of Finance (FDF)

Double taxation and administrative assistance

Automatic exchange of information

Federal Department of Finance (FDF): Questions and answers on the automatic exchange of information (8 octobre 2014)

Federal Department of Finance (FDF): Limitations conventionnelles des impôts étrangers (Etat: 1er janvier 2014; French)

Federal Department of Finance (FDF): Communications concernant les développements en matière de fiscalité internationale (19 juillet 2013; French)

Federal Council: Company taxation: Dialogue with the European Union

Federal Council: Position statement of 16 September 2014 on the publication of the initial results of the Base Erosion and Profit Shifting project by the OECD


UNITED KINGDOM

Her Majesty’s Revenue & Customs (HMRC)

OECD: Transfer pricing in the UK

Joint Transfer Pricing Forum: UK Transfer Pricing Profile

HM Revenue & Customs: INTM410510 – Transfer pricing: introduction: what is transfer pricing?: Structure of the transfer pricing guidance

HM Revenue & Customs: CH – Compliance Handbook: main contents

HM Revenue & Customs: INTM – International Manual: main contents

HM Revenue & Customs: DT – Double Taxation Relief Manual: main contents

HM Revenue & Customs: INTM422000 – Transfer pricing: methodologies: Advance Pricing Agreements: contents

HM Revenue & Customs: Country-by-Country Reporting Factsheet

HM Revenue & Customs: Diverted Profits Tax Proposal (effective April 2015)

HM Revenue & Customs: Transfer pricing statistics


OTHER COUNTRIES

OECD: Transfer pricing in Austria

Joint Transfer Pricing Forum: Austria Transfer Pricing Profile

Joint Transfer Pricing Forum: Bulgaria Transfer Pricing Profile

Joint Transfer Pricing Forum: Croatia Transfer Pricing Profile

Joint Transfer Pricing Forum: Cyprus Transfer Pricing Profile

OECD: Transfer pricing in Czech Republic

Joint Transfer Pricing Forum: Czech Republic Transfer Pricing Profile

OECD: Transfer pricing in Estonia

Joint Transfer Pricing Forum: Estonia Transfer Pricing Profile

OECD: Transfer pricing in Greece

Joint Transfer Pricing Forum: Greece Transfer Pricing Profile

OECD: Transfer pricing in Hungary

Joint Transfer Pricing Forum: Hungary Transfer Pricing Profile

OECD: Transfer pricing in Iceland

Joint Transfer Pricing Forum: Latvia Transfer Pricing Profile

Joint Transfer Pricing Forum: Lithuania Transfer Pricing Profile

Joint Transfer Pricing Forum: Malta Transfer Pricing Profile

OECD: Transfer pricing in Poland

Joint Transfer Pricing Forum: Poland Transfer Pricing Profile

OECD: Transfer pricing in Portugal

Joint Transfer Pricing Forum: Portugal Transfer Pricing Profile

Joint Transfer Pricing Forum: Romania Transfer Pricing Profile

OECD: Transfer pricing in Russia

OECD: Transfer pricing in Slovak Republic

Joint Transfer Pricing Forum: Slovak Republic Transfer Pricing Profile

OECD: Transfer pricing in Slovenia

Joint Transfer Pricing Forum: Slovenia Transfer Pricing Profile

OECD: Transfer pricing in Spain

Joint Transfer Pricing Forum: Spain Transfer Pricing Profile


EUROPEAN UNION LIBRARY

European Commission: Joint Transfer Pricing Forum

European Commission: Member States’ Transfer Pricing Profiles

European Commission: Transfer Pricing and the Arbitration Convention

European Commission: Report on Compensating Adjustments (November 2013)

European Commission: Report on Transfer Pricing Risk Management (June 2013)

European Commission: Final Report on Secondary Adjustments (October 2012)

European Commission: Report on Cost Contribution Arrangements on Services not creating Intangible Property (IP) (June 2012)

European Commission: Guidelines on Low Value Adding Intra-Group Services and Potential Approaches to Non-EU Triangular Cases (January 2011)

European Commission: Report on Small and Medium Enterprises and Transfer Pricing (February 2010)

European Commission: Summary Report on Penalties (2009)