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.