European Commission 12 September 2023, Proposal for a COUNCIL DIRECTIVE on transfer pricing
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European Union · · · Cited by 4 · 12-09-2023
EUROPEAN COMMISSION Strasbourg, 12.9.2023 COM(2023) 529 final 2023/0322(CNS) Proposal for a COUNCIL DIRECTIVE on transfer pricing {SWD(2023) 308-309 final} EXPLANATORY MEMORANDUM 1.CONTEXT OF THE PROPOSAL •Reasons for and objectives of the proposal This proposal is part of the package known as ‘Business in Europe: Framework for Income Taxation’, or ‘BEFIT’.
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