Traduction de «EU transfer pricing documentation » (Anglais → Français) :

47. Welcomes the international discussions on the updating of the OECD guidelines on transfer pricing, i.e. the shifting of profits to tax havens to avoid paying taxes in both developed and developing countries; urges the Commission and the Member States to take immediate action, and review the current rules, on transfer pricing, in particular in relation to the shift of risks and intangibles, the artificial splitting of ownership of assets between legal entities in a group, and transactions between these entities that would rarely take place between independents; calls on the Commission to develop the system of advance pricing agreement applicable to transfer pricing, whereby a new requirement would be added to the existing obligations ...[+++]under the EU Transfer Pricing Documentation guidelines; suggests that the documentation, as well as the tax declaration requirements, should be broader for transactions with blacklisted jurisdictions;

The second communication[4] presented a Code of Conduct[5] on documentation requirements for transfer pricing within the EU- the EU Transfer Pricing documentation (EUTPD.) The Code of Conduct on EUTPD sets out rules for the amount and type of documentation that Member States will request and accept for the purposes of their own transfer pricing rules.

[2] Code of conduct on transfer pricing documentation for associated enterprises in the EU (EUTPD), published with the Commission Communication on the work of the EU Joint Transfer Pricing Forum on transfer pricing documentation for associated enterprises - COM(2005) 543, 7.11.2005 - adopted by the Council on 27 June 2006.

The JTPF discussed the purpose and content of good and effective documentation including the benefit of risk assessment and the issue of burden of proof, preparation, submission and storage of documentation, the question in which language transfer pricing documentation should be presented, the use of database searches for comparables and the application of transfer pricing documentation to permanent establishments.

24. The EU TPD leaves some flexibility to taxpayers and to tax administrations as use of the EU TPD is optional for taxpayers while Member States may decide not to require transfer pricing documentation at all or to have transfer pricing documentation rules which require less information and documents than the EU TPD.

The main features of the EU TPD are standardization of the documentation requirements necessary for a tax administration as a risk assessment tool and to obtain sufficient information for the assessment of a group's transfer prices; the possibility of centralization of the core part of the documentation (the "masterfile") at group level; and the availability to all EU Member States concerned of common standardized transfer pricing information relevan ...[+++]t for all EU affiliates of a multinational enterprise.