Vorschlag für eine Richtlinie des Rates über die Verrechnungspreisgestaltung KOM(2023) 529 endg.; Ratsdok. 12954/23

This proposal aims to establish common rules for transfer pricing within the EU. Transfer pricing refers to the prices charged for goods and services traded between different parts of the same company. These rules will help ensure fair taxation and prevent companies from shifting profits to low-tax jurisdictions. The directive will affect multinational companies operating in the EU by standardizing how they determine prices for intra-group transactions. This aims to create a more level playing field for businesses and increase tax revenues for member states.