Analysing Recent EU Leading Transfer Pricing Cases

Journal
Roth, C.
European Union
International Transfer Pricing Journal 2023 (Volume 30), No. 3
PriceUSD 45

The reliance on article 107(1) of the TFEU to monitor the granting of transfer pricing rulings has been a controversial issue. In this regard, important jurisprudence has been rendered in 2021 and 2022. Has the Commission’s practice to use an autonomous EU arm’s length principle come to an end?