Global BV News: New study on valuation techniques for EU transfer pricing

BVWireIssue #176-3
May 17, 2017

Deloitte has prepared a study that provides a view on how valuation techniques can practically and most efficiently be used for transfer pricing purposes in the EU. The information to support the study was gathered through desk research and interviews with transfer pricing and corporate finance valuation specialists from all EU member states and nine of the EU’s main trade partners. The study investigates the differences between valuations for transfer pricing purposes and valuations for other purposes, and the state of play in terms of experience of the EU member states and trade partners. The report concludes with considerations of potential policy actions that could offer helpful guidance to both tax administrations and taxpayers regarding the valuation of intangibles for transfer pricing purposes in the EU.

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