Taxation and Customs Union

EU Joint Transfer Pricing Forum: meeting of 20 October 2016

  1.  Agenda
  2. Documents adopted under written procedure June 2016 Summary Record
  3. Information by the Commission Services on current ongoing issues (including state of play regarding the Initiative on Improving Dispute Resolution Mechanisms)
  4. Discussion on "Use of Comparables in the EU"

    Revised draft report on the use of comparables in the EU (doc. JTPF/007/REV/2016/EN) and Background documents:

    Deloitte study on comparable data used for transfer pricing in the EU and Europe one market

    Compilation of comments received from NGM before and after the February meeting (doc. JTPF/009/2016/EN)

    Summary of the questionnaire to MS on comparables in the EU (doc. JTPF/017/2016/EN)

    Compilation of the comments received by written procedure from all Members on the last sections and 3 last recommendations of the draft report on comparables (doc. JTPF/016/2016/EN)
  1. Discussion on "Use of Economic Valuation Methods in the EU"

    Discussion paper on the use of economic valuation techniques in transfer pricing (doc. JTPF/012/2016/EN)

    Deloitte study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of an MNE Groups in the EU
  2. Statistics

    Statistics on MAPs under the Arbitration Convention for 2015 (doc. JTPF/014/2016/EN)

    Statistics on APAs for 2015 (doc. JTPF/015/2016/EN)
  3. Any other business

    Next meeting: 9 March 2017 (tbc)