BEFIT 指令:转让定价的游戏规则改变者还是无关紧要的嗡嗡声?

J. Provencher, A. Mulky Dange, S. Kuijper
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引用次数: 0

摘要

欧盟最近提出的 BEFIT 立法旨在统一税基,简化大型跨国企业的转让定价规则。本文深入探讨了这一提议可能面临的挑战,主要侧重于从转让定价角度看其影响。文章探讨了围绕不同转让定价规则共存的挑战、BEFIT 与第二支柱之间的相互作用以及围绕争端解决的不确定性。
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The BEFIT Directive: A Game Changer for Transfer Pricing or an Irrelevant Buzz?
The recently proposed BEFIT legislation in the European Union seeks to standardize tax bases and simplify transfer pricing rules for large multinational enterprises. This article delves into potential challenges of this proposition, mainly focusing on its implications from a transfer pricing perspective. Challenges around the coexistence of varying transfer pricing rules, the interplay between BEFIT and Pillar Two, and uncertainties surrounding dispute resolutions are explored.
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