New Tax Legislation on Transfer Pricing and Its Compatibility with EU Law

Journal
Mavraganis, G.S.
Greece
International Transfer Pricing Journal 2010 (Volume 17), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

New tax legislation introduces new rules on transfer pricing, including documentation. The author analyses the new provisions and asserts that the new rules appear to be in breach of the EU fundamental principles as reflected in the Treaty Establishing the European Community.