The EU Joint Transfer Pricing Forum (JTPF) has presented the transfer pricing profiles of all EU Member States. The profiles contain information about domestic transfer pricing frameworks, competent authorities’ contact details and other useful information for taxpayers and tax authorities.

The profiles examine the application of the arm’s length principle, use of the OECD transfer pricing guidelines and permitted transfer pricing methods in each Member State. They also point out any available information on transfer pricing for small and medium enterprises. The focus of the JTPF is always on providing practical solutions to transfer pricing problems faced by businesses and the reports and other publications by the JTPF therefore contain information and guidance that can be used by taxpayers to help reduce compliance costs in practice.