Text · Comparison of two versions
Changes from plenary report to adopted text
A-9-2024-0066 → TA-9-2024-0219
- From
- A-9-2024-0066 Plenary report of 1 Mar 2024
- To
- TA-9-2024-0219 Adopted text of 10 Apr 2024
- Changes
- 8 changes to the text
- Paragraphs
- +5 added · −13 removed · 8 changed
More facts (2)
- Title (from)
- on the proposal for a Council directive on transfer pricing
- Title (to)
- Transfer pricing
Changes that matter, 8
Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.
Change 1
ChangedRecital 7: (7) There may be legitimate reasons as to why a corresponding adjustment is not given or is less than the primary adjustment. In particular, Member States should not grant corresponding adjustments if: (i) the primary adjustment is not considered to be consistent with the arm’s length principle; (ii) the primary adjustment does not result in the taxation of an amount of profits in another jurisdiction on which the associated enterprise in the relevant Member State has already been subject to tax; and (iii) when a third country jurisdiction is involved, there is no tax treaty in place. In the absence of a primary adjustment, Member States may perform a downward adjustment only if: (i) the downward adjustment is consistent with the arm’s length principle and not leading to double non-taxation:non-taxation; (ii) an amount equal to the downward adjustment is included in the profit of the associated enterprise in the other jurisdiction and therein subject to tax:tax; and (iii) a communication on the intention to perform a downward adjustment has been sent to the relevant jurisdiction. The aim of the previous provisions is to ensure that: (i) Member States can preserve the right to assess whether the primary adjustment is at arm’s length; and (ii) there is neither double taxation nor double non-taxation. Member States should not create situations of double non-taxation.
Change 2
ChangedArticle 3 – paragraph 1 – point 18: (18) ‘OECD Transfer Pricing Guidelines’ means the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022, endorsed by the OECD Council pursuant to the OECD Council Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final], and as amended in January20 20,January 2022 and included in Annex I, and any further amendments to these OECD Transfer Pricing Guidelines that the Member States approved in the context of the OECD Committee on Fiscal Affairs or the Union approved via the adoption of a Union position under Article 218 TFEU;
Change 3
ChangedArticle 6 – paragraph 3 – point c: (c) Member States shall ensure that when the double taxation arises from a primary adjustment made in another Member State, the procedure is concluded within 200 days from the receipt of the taxpayer’s request with a reasoned act of acceptance or rejection. The procedure can be extended once by a period of 100 days if the tax payertaxpayer and the Member States concerned all agree to such extension.
Change 4
ChangedArticle 14 a (new): Article14a / Re-establishment of the EU Joint Transfer Pricing Forum / 1. The Commission shall establish and chair the European Forum on Transfer Pricing (EFTP). The EFTP shall provide advice and assistance to the committee within the meaning of Article 17, notably to assess the need for any adjustment to this Directive with the objective of guaranteeing the continuous uniformity of transfer pricing methodologies within the Union and on the global stage, most importantly taking into account developments at OECD or UN level. / 2. The EFTP shall be composed of representatives of Members States and a balanced representation of tax payers,taxpayers, academics and civil society. The European Parliament shall be a member of the EFTP as an observer. The conditions for membership shall be decided by the committee as referred to in Article 17.
Change 5
ChangedArticle 18 – paragraph 1: 1. The power to adopt the delegated acts referred to in Article 3, second subparagraph,paragraph, Article 13 and Article 14(2), (2a) and (2b) shall be conferred on the Commission subject to the conditions laid down in this Article.
Change 6
ChangedArticle 18 – paragraph 2: 2. The delegation of power referred to in Article 3, second subparagraph,paragraph, Article 13 and Article 14(2), (2a) and (2b) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of the delegated act if already in force.
Change 7
ChangedArticle 20 – paragraph 1 – subparagraph 1: Member States shall adopt and publish, by [3131 December 2024]2024 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.
Change 8
ChangedArticle 20 – paragraph 1 – subparagraph 2: They shall apply those provisions from [11 January 2025].2025.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2024). “Changes between A-9-2024-0066 and TA-9-2024-0219”. Text, 10 April 2024. from A-9-2024-0066, to TA-9-2024-0219. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0066/compare/TA-9-2024-0219 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2024-04-10,
author = {{European Parliament}},
title = {{Changes between A-9-2024-0066 and TA-9-2024-0219}},
year = {2024},
date = {2024-04-10},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0066/compare/TA-9-2024-0219}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0066/compare/TA-9-2024-0219},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from A-9-2024-0066, to TA-9-2024-0219. Data: European Parliament Open Data (CC BY 4.0)}
}