Abstract
This report examines the recommendations made by the OECD and the EU Joint Transfer Pricing Forum regarding year-end adjustments, along with the approach suggested by the European Commission in its proposal for a Council Directive on transfer pricing. Additionally, it includes an overview of the detailed analyses of domestic legislation and practices related to year-end adjustments featured in this special issue of the International Transfer Pricing Journal.The country reports cover Belgium, France, Germany, Ireland, Italy, Korea, the Netherlands, Spain, the United Kingdom and the United States.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
