TRANSFER PRICING REGULATIONS IN SELECTED EUROPEAN COUNTRIES

摘要

Transfer pricing is turning into a focal point of tax authorities of every country, as a result of expansion of multinational corporations and modern business conditions. The objective of this article is to contribute further insights into similarities and differences between transfer pricing practices. Therefore, we shall attempt to examine transfer pricing policies in selected European countries and determine future trends of this complex issue. We limit our research just on European countries that are also OECD members.