Transfer pricing

· A9-0066/2024 · Proposition de la Commission

The European Parliament adopted by 438 votes to 99, with 63 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council Directive on transfer pricing.

The European Parliament approved the proposal subject to the following amendments:

members stressed that where Member States apply or interpret the arm’s length principle in a significantly different way, they create situations that could harm the internal market and lead to unnecessary costs for businesses in the case of disputes, as well as instigate harmful tax competition, attract aggressive tax avoidance structures, form illegal state aid and reduce revenues from Member States.Inconsistency in applicable transfer pricing…

For: 438(73 %). Against: 99(17 %). Abstentions: 63(11 %). In total, 600 MEPs voted. 105 MEPs didn’t vote.

More information

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  • Summary
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  • Texts adopted
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  • Legislative Observatory
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