Transfer Pricing Year-End Adjustments – General Report

Journal
Massimiano, A.; Cataldi, M.
International
International Transfer Pricing Journal 2024 (Volume 31), No. 7
PriceUSD 45

This report examines the recommendations made by the OECD and the EU Joint Transfer Pricing Forum regarding year-end adjustments, along with the approach suggested by the European Commission in its proposal for a Council Directive on transfer pricing. Additionally, it includes an overview of the detailed analyses of domestic legislation and practices related to year-end adjustments featured in this special issue of the International Transfer Pricing Journal.