COM(2011)16 - DE LA COMMISSION AU PARLEMENT EUROPÉEN, AU CONSEIL ET AU COMITÉ ÉCONOMIQUE ET SOCIAL EUROPÉEN concernant les travaux menés par le forum conjoint de l’UE sur les prix de transfert entre avril 2009 et juin 2010 et les propositions connexes 1. Lignes directrices relatives aux services intragroupe à faible valeur ajoutée et 2. Approches potentielles applicables aux cas triangulaires non-UE

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Contents

  1. Key information
  2. Key dates
  3. Related information
  4. Full version
  5. EU Monitor

1.

Key information

official title

COMMUNICATION DE LA COMMISSION AU PARLEMENT EUROPÉEN, AU CONSEIL ET AU COMITÉ ÉCONOMIQUE ET SOCIAL EUROPÉEN concernant les travaux menés par le forum conjoint de l’UE sur les prix de transfert entre avril 2009 et juin 2010 et les propositions connexes 1. Lignes directrices relatives aux services intragroupe à faible valeur ajoutée et 2. Approches potentielles applicables aux cas triangulaires non-UE
 
Legal instrument Communication
reference by COM-number13 COM(2011)16 EN
Additional COM-numbers COM(2011)16
CELEX number16 52011DC0016

2.

Key dates

Document 25-01-2011
Online publication 27-01-2011

3.

Related information

 

4.

Full version

This page is also available in a full version containing the latest state of affairs, the legal context, other dossiers related to the dossier at hand, the stakeholders involved (e.g. European Commission directorates-general, European Parliament committees, Council configurations and even individual EU Commissioners and Members of the European Parliament) and finally documents of the European Parliament, the Council of Ministers and the European Commission.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

5.

EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.

  • 1. 
    The arm's length principle is in Article 9 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention. OECD also developed Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

     
  • 2. 
    Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee:
     
  • 3. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009) 472 final, p. 7 and 10.

     
  • 4. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009)472 final, p. 9.

     
  • 5. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009) 472 final, p. 7 and 10.

     
  • 6. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009) 472 final, p. 7 and 10.

     
  • 7. 
    The arm's length principle is in Article 9 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention. OECD also developed Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

     
  • 8. 
    Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee:
     
  • 9. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009) 472 final, p. 7 and 10.

     
  • 10. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009)472 final, p.
     
  • 11. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009) 472 final, p. 7 and 10.

     
  • 12. 
    Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/eec of 23 July 1990 COM(2009) 472 final, p. 7 and 10.

     
  • 13. 
    De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
     
  • 14. 
    De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
     
  • 15. 
    Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
    Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
     
  • 16. 
    Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
     
  • 17. 
    Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.