BELGIUM
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
- INTM150000 – Principles of Double Taxation Relief and Introduction to Double Taxation Agreements
- INTM160000 – Double Taxation Relief
- INTM330000 – Double Taxation applications and claims
- INTM410000 – Transfer pricing guidance
- INTM420000 – Transfer Pricing: Methodologies
- INTM440000 – Transfer pricing: Types of transactions
- INTM441000 – Transfer Pricing: Transactions and Structures: Business Structures
- INTM480000 – Transfer Pricing: Operational guidance
- INTM500000 – Intra-group funding
- INTM600000 – Transfer of assets abroad
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
- Transfer pricing statistics 2014-02-06
- Transfer pricing statistics 2013-10-02
- Transfer pricing statistics 2013-06-05
- Transfer pricing statistics 2013-04-02
- Transfer pricing statistics 2013-01-27
- Transfer pricing statistics 2013-01-02
- Transfer pricing statistics 2012-12-04
- Transfer pricing statistics 2012-11-03
- Transfer pricing statistics 2012-10-30
- Transfer pricing statistics 2012-10-07
- Transfer pricing statistics 2012-10-03
- Transfer pricing statistics 2012-08-28
- Transfer pricing statistics 2012-08-23
- Transfer pricing statistics 2012-06-04
- Transfer pricing statistics 2012-04-05
- Transfer pricing statistics 2012-02-07
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)