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EU Joint Transfer Pricing Forum

From Wikipedia, the free encyclopedia

The EU Joint Transfer Pricing Forum (JTPF) was an informal body set up to assist and advise the European Commission on transfer pricing tax matters. It has since been discontinued.[1] The JTPF was set up in 2002 from an EU communication.[2] It was to be composed of "Member States and business representatives".

The JTPF was formally established by Commission Decision 2007/75/EC,[5] setting up an expert group on transfer pricing, which —after two updates—[4][3] expired on 31 March 2019.

The business (non-government) members of the forum (as of 6 Oct 2013) comprised 16 people.[6] Eight of these were transfer pricing advisors (including the Chair), and eight were tax specialists in multinationals.

The mandate of the JTPF expired on 31 March 2019 and it was not renewed.

References

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  1. ^ "Joint Transfer Pricing Forum".
  2. ^ Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee - Towards an Internal Market without tax obstacles - A strategy for providing companies with a consolidated corporate tax base for their EU-wide activities
  3. ^ a b Commission Decision of 26 January 2015 setting up the ‘EU Joint Transfer Pricing Forum’ expert group. No longer in force, Date of end of validity: 31/03/2019.
  4. ^ a b Commission Decision of 25 January 2011 setting up the EU Joint Transfer Pricing Forum expert group. No longer in force, Date of end of validity: 16/02/2015; Repealed by 32015D0128(01).[3]
  5. ^ Commission Decision of 22 December 2006 setting up an expert group on transfer pricing. No longer in force, Date of end of validity: 14/02/2011; Repealed by 32011D0126(01).[4]
  6. ^ "Joint Transfer Pricing Forum - European commission". Archived from the original on 2013-09-08. Retrieved 2013-10-06.