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Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU

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  • Deloitte

Abstract

This study provides an overview on how valuation techniques can practically and most efficiently be used for transfer pricing purposes in the EU, particularly for transactions involving intangibles. The information to support the study was gathered through desk research and interviews with transfer pricing and corporate finance valuation specialists from all EU Member States and nine of the EU’s main trade partners. The study investigates the differences between valuations for transfer pricing purposes and valuations for other purposes, and the state of play in terms of experience of the EU Member States and trade partners.

Suggested Citation

  • Deloitte, 2016. "Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU," Taxation Studies 0071, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0071
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    File URL: https://publications.europa.eu/en/publication-detail/-/publication/e7dbd290-c682-11e6-a6db-01aa75ed71a1
    File Function: final version, 2016
    Download Restriction: no
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    References listed on IDEAS

    as
    1. Theresa Lohse & Nadine Riedel, 2013. "Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals," CESifo Working Paper Series 4404, CESifo.
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    More about this item

    Keywords

    European Union; taxation; transfer pricing;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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