23. L’EU TPD est censée fournir des informations de base utiles pour l’évaluation des prix de transfert du groupe multinational d’entreprises et servir d'outil d'évaluation des risques permettant aux contribuables d’identifier les transactions susceptibles de nécessiter une documentation ou des explications plus détaillées.
23. The EU TPD would serve both as a basic set of information for the assessment of a multinational enterprise (MNE) group’s transfer prices and as a risk assessment tool for taxpayers to identify transactions that may require more detailed explanations and documentation and for tax administrations for case selection purposes and as a starting point for examination of the company's transfer pricing.