Harmonising Transfer Pricing in the EU – The Draft Directive on Transfer Pricing

• Year: 01 January 2024

Speaker

Clive Jie-A-Joen is a transfer pricing specialist at the Dutch Tax Authorities and a university lecturer at the Erasmus School of Law. With over 20 years of experience providing transfer pricing advice to multinational enterprises, Clive brings extensive expertise to his current roles.

He holds a PhD in economics and a Master of Business Valuation from Tilburg University, where he graduated cum laude and received the Best Student Award. His academic and professional background makes him a highly knowledgeable and respected figure in the field of transfer pricing, contributing valuable insights both in his work with the Dutch Tax Authorities and in his teaching at Erasmus School of Law.

Clive’s career is distinguished by his commitment to excellence in both practical and academic spheres, making him a significant asset to the institutions he serves and the students he mentors.

Topic

Transfer pricing involves setting prices for transactions between associated enterprises, guided by the arm's length principle (ALP) to ensure separate entity treatment. ALP is rooted in Article 9 of the OECD and UN model treaties and is regularly updated in the OECD Transfer Pricing Guidelines (TPG). The European Commission (EC) emphasizes the need for consistent ALP application across countries to avoid disputes and double taxation, which current varying interpretations complicate, leading to litigation, high compliance costs, and tax avoidance.

The TPD Proposal aims to enhance...