The EU Joint Transfer Pricing Forum (JTPF) was an informal body set up to assist and advise the European Commission on transfer pricing tax matters. It has since been discontinued. The JTPF was set up in 2002 from an
EU communication
Communication is commonly defined as the transmission of information. Its precise definition is disputed and there are disagreements about whether Intention, unintentional or failed transmissions are included and whether communication not onl ...
. It was to be composed of "Member
States
State most commonly refers to:
* State (polity), a centralized political organization that regulates law and society within a territory
**Sovereign state, a sovereign polity in international law, commonly referred to as a country
**Nation state, a ...
and business representatives".
The JTPF was formally established by Commission Decision 2007/75/EC, setting up an expert group on transfer pricing, which after two updates
expired on 31 March 2019.
The business (non-government) members of the
forum
Forum or The Forum may refer to:
Common uses
*Forum (legal), designated space for public expression in the United States
*Forum (Roman), open public space within a Roman city
**Roman Forum, most famous example
* Internet forum, discussion board ...
(as of 6 Oct 2013) comprised 16 people.
Eight of these were transfer pricing
advisor
An adviser or advisor is normally a person with more and deeper knowledge in a specific area and usually also includes persons with cross-functional and multidisciplinary expertise. An adviser's role is that of a mentor or guide and differs catego ...
s (including the Chair), and eight were
tax
A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax co ...
specialists in
multinationals.
The mandate of the JTPF expired on 31 March 2019 and it was not renewed.
References
Taxation in the European Union
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