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  6. Harmonization and Determination of Trans ...

Journal of Security and Sustainability Issues

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Harmonization and Determination of Transfer Pricing Penalties in the EU, as Premise of Sustainable and Secure Development
Volume 2, Issue 2 (2012), pp. 49–54
Jonas Mackevičius   Martynas Novikovas  

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https://doi.org/10.9770/jssi.2012.2.2(5)
Pub. online: 28 December 2012      Type: Article      Open accessOpen Access

Published
28 December 2012

Abstract

The transfer pricing penalties applied in EU countries are analysed in the article. The authors recommend the transfer pricing determination and imposition methodology which could be applied in EU countries as well as in countries where the transfer pricing requirements are based on the OECD transfer pricing guidelines. The authors recommend setting the penalty taking into account: 1) the difference of income tax rates in countries where the transaction parties are acting; 2) value of the transaction; 3) the difference between the arm’s length price and the transfer price; 4) the risk multiplication factor.

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Keywords
transfer pricing the arm’s length principle penalties tax transfer pricing audit sustainable and secure development

JEL
E6 O23 O24

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Generolo Jono Žemaičio Lietuvos karo akademija Šilo g. 5A., LT-10322 Vilnius, el.p: lka@mil.lt

General Jonas Žemaitis Military Academy of Lithuania  Šilo Str. 5A, LT-10322 Vilnius, Lithuania, e-mail: lka@mil.lt

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