Transfer pricing

Transfer pricing is applied to business transactions between group companies. Adherence to the arm's length principle ensures that income and taxes accrue to the correct country.

The Tax Administration’s transfer pricing specialists guide and provide consultation to customers on transfer pricing matters. 

Transfer pricing documentation means the taxpayer’s documented account of their business transactions during the tax year with foreign companies that belong to the same group.

Country-by-country reporting on taxation concerns multinational groups whose consolidated turnover is at least €750 million.