000			02044nab a2200229 c 4500
999			_c150673 _d150673
003			ES-MaIEF
005			20250428092423.0
007			ta
008			250428t2025 ne ||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_972592 _aLo Bianco, Federico
245	1	0	_aNeed to revisit the arm’s length range in the proposal for EU Directive on transfer pricing _c Federico Lo Bianco
520			_aThe article investigates a specific aspect of the proposal for an EU directive on transfer pricing: the arm’s length range. The matter is addressed in Article 12 of the proposal which states that only the interquartile range of values resulting from the benchmark can be considered as being at arm’s length. This provision is in contrast with the indication of the OECD Guidelines and the national transfer pricing provisions of various EU Member States applying the OECD Guidelines, among which are Germany, Italy, the Netherlands, Slovenia, and Spain. Both the guidelines and the national rules establish that, when the level of comparability of the benchmarked observations is high, the full range of results can be considered as being at AL. The full range approach is often implemented in the financial transfer pricing practice, and the article highlights the evident mismatch between the proposal and the current transfer pricing reality. In the final section, the author proposes an amendment to address such a lack of correspondence between the proposal and the current OECD framework that is likely to create uncertainty for taxpayers if Article 12 is not readjusted before the proposal’s approval.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_942805 _aLEGISLACION COMUNITARIA
650		4	_968347 _aDIRECTRICES
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_947615 _aLEGISLACION
773	0		_9173354 _oOP 2141/2025/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 53, n.3, March 2025, p. 284-292
942			_cART