Transfer Pricing Adjustments and VAT

Journal
Author
Matesanz, F.
Country
International
Published Date
Issue
International VAT Monitor 2018 (Volume 29), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author describes the interrelationship that exists between the adjustments made as a result of transfer pricing policies and VAT. He lists the different types of transfer pricing adjustments and discusses the implications they have on VAT.