This eLearning module will provide you with a deeper understanding of the concept of Transfer Pricing with focus on a selection of common Transfer Pricing issues, and with an overview of the most recent and relevant trends for the application of Transfer Pricing principles.
Transfer pricing refers to the economic conditions (price, contractual terms, risks) governing transactions between two or more affiliated entities resident in different countries. The international growth of Multinational Enterprises (MNEs) businesses presents increasingly complex taxation issues for both tax administrations and companies.
The eLearning course The “Taxes in Europe” Database - TEDB is based on the VAT eCommerce package and produced by the European Commission Directorate-General for Taxation and Customs Union (TAXUD) under the FISCALIS Programme.
The web-based Electronic Forms Central Application (eFCA) is designed to improve administrative cooperation by covering three domains: Value Added Tax (VAT), Recovery and Direct Taxation.