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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

16 results for: transfer pricing
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As Kermit (and others, more recently) famously sung, "It's not easy bein' green; it seems you blend in with so many other ordinary...
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Finland has amended its transfer pricing rules as of January 2022 enabling the Finnish Tax Administration (FTA) to make transfer pricing...
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On 4 March 2021, the Dutch government presented a draft bill for comments by interested parties introducing fundamental changes to Dutch...
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The UK Government has, in its own words, published "more than 30 tax updates, consultations and documents in a move to strengthen...
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The IMF's Annual Report for 2020 described the COVID-19 pandemic as a "crisis like no other", which has "created the worst recession...
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The net yield from the UK’s diverted profits tax (DPT) since it was introduced in April 2015, is £386m according to the latest statistics...
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Following my blog on the (non-)amendment of the Dutch participation exemption for substance-less holding companies, this blog considers...
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When I first qualified into tax, UK-UK transfer pricing was not a thing.  A UK company could lend money to a fellow UK group company...
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The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...
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The paragraph of the OECD transfer pricing guidance on financial transactions dealing with parent guarantees is, in my view, incompatible...
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The OECD’s much-anticipated Transfer Pricing Guidance on Financial Transactions will form a new Chapter X of the Transfer Pricing...
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Multinationals based in the Netherlands should prepare for an increase in their Dutch tax burden. A number of measures, including changes...
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The long-awaited judgments by the General Court of the EU – on whether unlawful stated aid purportedly granted by the Netherlands and...
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On 8 October 2019, the Irish Minister for Finance made his 2020 Budget speech to the Irish Parliament. A number of unexpected measures...
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The European Court ruled yesterday that the EU Commission had not been able to demonstrate that the advance pricing agreement between...
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The European Commission recently published its decision to initiate a State aid investigation into Dutch tax rulings relating to Nike....