Praxis des internationalen Steuerrechts 2015
2016
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Anhang 9
EU JOINT TRANSFER PRICING FORUM
Report on Compensating Adjustments
Meeting of
1. Background
In line with the work programme of the Joint Transfer Pricing Forum (JTPF) for 2011- 2015 (doc. JTPF/016/2011/EN), Member States (MS) agreed during the JTPF meeting of 9 June 2011 that in relation to compensating adjustments it would be useful to take stock of the situation prevailing in each MS by 1 July 2011, establish an overview and evaluate whether further work might be done on this issue (doc. JTPF/015/2011/EN).
The Secretariat prepared a questionnaire for MS' tax administrations and circulated it for input on 30 June 2011. MS' responses to the JTPF questionnaire on compensating adjustments (doc. JTPF/019/REV1/2011/EN) and further contributions by nongovernment members of the JTPF (doc. JTPF/006/2013/EN) and MS informed a JTPF discussion on compensating adjustments which led to the preparation of a draft report (JTPF/009/2013/EN) for the JTPF meeting in June 2013.
The present report reflects the discussion on compensating adjustments that the JTPF had in June and November 2013. It proposes guidanc...