Resolution of the Council and of the representatives of the governments of th... (42006X0728(01))
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Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)
- Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)
- Code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)
- ANNEX
- TO THE CODE OF CONDUCT ON TRANSFER PRICING DOCUMENTATION FOR ASSOCIATED ENTERPRISES IN THE EUROPEAN UNION (EU TPD)
- SECTION 1
- CONTENT OF THE EU TPD
- 4. The masterfile
- 5. Country-specific documentation
- SECTION 2
- GENERAL APPLICATION RULES AND REQUIREMENTS FOR MNEs
- SECTION 3
- GENERAL APPLICATION RULES AND REQUIREMENTS FOR MEMBER STATES
- SECTION 4
- GENERAL APPLICATION RULES AND REQUIREMENTS APPLICABLE TO MNEs AND MEMBER STATES
- SECTION 5
- GLOSSARY
- MULTINATIONAL ENTERPRISE (MNE) AND MNE GROUP
- STANDARDISED DOCUMENTATION
- CENTRALISED (INTEGRATED GLOBAL) DOCUMENTATION
- EU TRANSFER PRICING DOCUMENTATION (EU TPD)
- DOCUMENTATION-RELATED PENALTY
- COOPERATION-RELATED PENALTY
- ADJUSTMENT-RELATED PENALTY
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