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Document 52023PC0529
Transfer Pricing
Proposition de DIRECTIVE DU CONSEIL relative aux prix de transfert
- Initiative summary:
- BEFIT will propose a comprehensive solution to business taxation for the EU, based on the key features of a common set of rules for the tax base and a fairer and more effective approach to the allocation of profits between Member States. It will aim to create a reduction in compliance costs and a coherent approach to corporate taxation in the EU.
- EuroVoc thesaurus:
- politique fiscale; politique tarifaire commune; groupe de sociétés; entreprise multinationale; harmonisation fiscale; impôt sur les sociétés; droit fiscal; coopération fiscale européenne; collecte de l'impôt; prix de transfert; régulation des transactions
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- Documents:
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Ares(2023)3226215 (Factual summary report of the public consultation)Ares(2023)3226215 (Factual summary report of the public consultation)
Ares(2022)7599600 (Call for evidence for an impact assessment)Ares(2022)7599600 (Call for evidence for an impact assessment)
Ares(2022)7086603 (Call for evidence for an impact assessment)Ares(2022)7086603 (Call for evidence for an impact assessment)
Ares(2022)7423761 (Call for evidence for an impact assessment)Ares(2022)7423761 (Call for evidence for an impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/07/2023 - 30/09/2023
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- COM/2023/529 final (Proposal for a directive)
- Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8