EU Parliament Approves Proposed Directives on Transfer Pricing and Head Office Taxation with Amendments
On 10 April 2024, the European Parliament approved legislative resolutions on the proposal for a Council directive on transfer pricing and the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, with amendments. Both proposals were originally announced by the European Commission on 12 September 2023.
The proposal on transfer …
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