Click on ‘Fast Search’ for highlighting. Click on ‘Advanced’ to get a list of chapters containing your search results.


CMS Tax Connect – Transfer Pricing

Version Information
Expand the list to see all available versions, then choose the version you need. To highlight changes to the previous version, mark the checkbox.


Click on the tabs to expand/collapse. You will be directed to the corresponding chapter.
Change Text Size      
CMS Tax Connect – Transfer Pricing
The determination and verification of a transfer pricing policy involves the consideration of a range of information not necessarily contained in the documents that must be usually submitted to a tax authority. This specificity of transfer pricing, together with the fact that, generally, the tax authorities bear the burden of proof for making adjustments, has led various States to introduce specific documentation obligations in this context. These obligations are recent and undoubtedly reflect the increasing attention that the tax authorities are paying to transfer pricing.

The Guide provides CMS’s international clients, particularly those having intra-group activities across Europe, Asia, the Maghreb region, the US and the BRICs countries, with consistent and practical information of the documentation requested by each local tax authority in 30 countries.

This CMS brochure is an excellent support for international groups to manage and secure their transfer pricing policy in an environment where the provisions of national laws are far from being harmonised.

Countries covered in the guide: Albania, Algeria, Austria, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, China, Croatia, Czech Republic, France, Germany, Hungary, India, Italy, Japan, Luxembourg, Morocco, The Netherlands, Poland, Portugal, Russia, Serbia, Slovakia, Slovenia, Spain, Switzerland, Ukraine, United Kingdom and The United States of America.

Bruno Gibert and Xavier Daluzeau

To read more…
  • If you have already registered, please login to access the full version of the CMS to Transfer Pricing documentation requirements
  • If you do not have a login yet, you may sign-up for free to access all e-guides features.


  • Create your personal PDF with notes
  • Amend highlights and notes in sections of interest
  • Get notífied on updates in your highlighted sections
Register to get your personal login for the CMS e-guides Register

How to

© CMS Legal 2019