Transfer pricing in Europe: OECD versus local practice

EU regimes are tightening up on their transfer pricing rules and regulations. The following provides a practical guide to some of the most recent changes. By Eduard Sporken, KPMG Global Transfer Pricing Services, Amstelveen; Alexander Vögele and William Bader, KPMG Frankfurt; Pascal Luquet and Sébastien Laisney, KPMG, Fidal Paris et International, Paris; and Elizabeth Musgrave, KPMG, Manchester