# Transfer pricing

European Parliament procedure 2023/0322(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Awaiting final decision. 164 committee amendments tabled by 14 Members between 2023-12-18 and 2023-12-18.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Paul TANG | Netherlands | S&D | 50 | https://amendeu.com/md/meps/125020.md |
| René REPASI | Germany | S&D | 49 | https://amendeu.com/md/meps/229839.md |
| Jonás FERNÁNDEZ | Spain | S&D | 49 | https://amendeu.com/md/meps/125046.md |
| Aurore LALUCQ | France | S&D | 49 | https://amendeu.com/md/meps/197697.md |
| Evelyn REGNER | Austria | S&D | 49 | https://amendeu.com/md/meps/96998.md |
| José GUSMÃO | Portugal | GUE/NGL | 47 | https://amendeu.com/md/meps/88715.md |
| Manon AUBRY | France | GUE/NGL | 47 | https://amendeu.com/md/meps/197533.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 23 | https://amendeu.com/md/meps/197679.md |
| Anna-Michelle ASIMAKOPOULOU | Greece | PPE | 17 | https://amendeu.com/md/meps/197695.md |
| Lídia PEREIRA | Portugal | PPE | 17 | https://amendeu.com/md/meps/197738.md |
| Andżelika Anna MOŻDŻANOWSKA | Poland | ECR | 13 | https://amendeu.com/md/meps/197541.md |
| Martin HLAVÁČEK | Czechia | RE | 11 | https://amendeu.com/md/meps/197526.md |
| Gilles BOYER | France | RE | 8 | https://amendeu.com/md/meps/197577.md |
| Olivier CHASTEL | Belgium | RE | 8 | https://amendeu.com/md/meps/197463.md |

## Official source documents

- PE757.289: https://www.europarl.europa.eu/doceo/document/ECON-AM-757289_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2023-0322-CNS · machine-readable: https://amendeu.com/data/dossiers/2023-0322-CNS.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2023-0322-CNS
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