Transfer Pricing Year-End Adjustments – General Report

This report examines the recommendations made by the OECD and the EU Joint Transfer Pricing Forum regarding year-end adjustments, along with the approach suggested by the European Commission in its proposal for a Council Directive on transfer pricing. Additionally, it includes an overview of the detailed analyses of domestic legislation and practices related to year-end adjustments featured in this special issue of the International Transfer Pricing Journal.The country reports cover Belgium, France, Germany, Ireland, Italy, Korea, the Netherlands, Spain, the United Kingdom and the United States.