The Resource Impact of transfer pricing adjustments for VAT and customs law purposes

Impact of transfer pricing adjustments for VAT and customs law purposes

Label
Impact of transfer pricing adjustments for VAT and customs law purposes
Title
Impact of transfer pricing adjustments for VAT and customs law purposes
Creator
Subject
Language
eng
Summary
The author considers whether transfer pricing adjustments of any kind (primary, corresponding and/or secondary adjustments) for income tax purposes have an impact on the taxable amount for VAT or customs value. This issue is analysed under both international law in force in Poland and under Polish domestic law
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing adjustment
  • arm's length principle
  • VAT
  • customs value
  • intangibles
Label
Impact of transfer pricing adjustments for VAT and customs law purposes
Instantiates
Publication
Label
Impact of transfer pricing adjustments for VAT and customs law purposes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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