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Procedure

Transfer pricing

2023/0322(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Taxation · Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): PETER-HANSEN Kira Marie (Greens/EFA)
Summary

A proposed directive on transfer pricing. Amendments centre on harmonising the application of the arm's length principle across Member States to reduce double taxation, profit shifting and tax avoidance, reference the OECD Transfer Pricing Guidelines and the BEPS project, the treatment of associated enterprises and permanent establishments, corresponding adjustments, the interquartile range, documentation requirements, and alternatives such as unitary taxation and the BEFIT framework.

Procedure timeline

  1. Committee amendments tabled
    18 Dec 2023
  2. Plenary vote — Adopted
    10 Apr 2024 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
164
Amendments
distinct, in window
14
Members
tabled at least one
1
Committee(s)
18 Dec 2023
Dates

Plenary votes

1 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

  1. 10 Apr 2024Main voteAdopted
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    438 for99 against63 abstentions105 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only

Statistical baseline — not a forecast

How groups usually vote on similar files

Based on 112 past main roll-call votes on ECON-responsible procedures, Jul 2019 → 2026-07-04.

EPPusually FOR95% FOR over 17,739 votes
S&Dusually FOR91% FOR over 13,929 votes
Renewusually FOR94% FOR over 9,876 votes
Greens/EFAusually FOR72% FOR over 7,010 votes
ECRusually FOR51% FOR over 6,846 votes
The Leftusually AGAINST30% FOR over 3,829 votes
Patriotsusually AGAINST28% FOR over 1,519 votes
IDusually AGAINST33% FOR over 5,118 votes
ESNusually AGAINST12% FOR over 457 votes
Non-attachedusually FOR55% FOR over 3,733 votes

Statistical baseline from past roll-call votes; not a forecast. · roll-call votes only

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Official amendment documents

PE757.289 ↗

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Full record

Members who amended this procedure

14 Members · by amendment count
1🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
50(1 solo)
2🇩🇪
René REPASI
Socialists & Democrats · Germany
49
3🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
49
4🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
49
5🇦🇹
Evelyn REGNER
Socialists & Democrats · Austria
49
6🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
47
7🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
47
8🇪🇸
Isabel BENJUMEA BENJUMEA
European People's Party (EPP) · Spain
23(23 solo)
9🇬🇷
Anna-Michelle ASIMAKOPOULOU
European People's Party (EPP) · Greece
17
10🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
17
11🇵🇱
Andżelika Anna MOŻDŻANOWSKA
European Conservatives & Reformists · Poland
13(13 solo)
12🇨🇿
Martin HLAVÁČEK
Renew Europe · Czechia
11(6 solo)
13🇫🇷
Gilles BOYER
Renew Europe · France
8
14🇧🇪
Olivier CHASTEL
Renew Europe · Belgium
8

The amendments, in full text

164 amendments

Every amendment as tabled — original text, proposed change and justification, with a link to the official PDF.

The full amendment texts load as you scroll here.