VAT Obligations and Documentation Requirements for MNCs in the EU: Insights from CJEU Referral
In November 2023, the Bucharest Court of Appeals sought clarity from the Court of Justice of the European Union (CJEU) on the VAT implications of transfer pricing adjustments as per […]
European Commission’s Tax Reform Agenda: BEFIT Framework and Transfer Pricing Directive
Introduction In recent years, the European Union (EU) has been at the forefront of global efforts to reform corporate taxation. The European Commission, proposed a comprehensive set of tax reforms […]
European Commission’s Proposal for Transfer Pricing Integration into EU Law: Implications for MNEs
On September 12, 2023, the European Commission unveiled a pioneering legislative proposal representing a substantial advancement in the field of international tax law. This proposal, a pivotal component of the […]
