The Resource VAT effects of year-end transfer pricing adjustments

VAT effects of year-end transfer pricing adjustments

Label
VAT effects of year-end transfer pricing adjustments
Title
VAT effects of year-end transfer pricing adjustments
Creator
Subject
Language
eng
Summary
The article considers the effects of transfer pricing adjustments for direct tax purposes on the taxable amount for VAT. Focussing on so-called "year-end transfer pricing adjustments", the authors discuss various fundamental questions concerning the VAT implications of such adjustments, including: Do year-end adjustments lead to retroactive adjustments to the taxable amounts for VAT of supplies made throughout the year? If any retroactive adjustments need to be made to the taxable amounts for VAT, what are the implications for the VAT returns, EC-Sales lists and interests? What if a year-end adjustment does not lead to an adjustment of the taxable amount for VAT? Can intercompany payments (which follow from year-end adjustments) then be regarded as the remuneration for any service rendered? Or are year-end adjustments merely to be regarded as financial transactions outside the scope of EU VAT after all?
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 4 ; p. 182-192
http://library.link/vocab/creatorName
  • Brekel, R. van den
  • Doesum, A.J. van
  • Kesteren, H.W.M. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • transfer pricing adjustment
  • intercompany transaction
Label
VAT effects of year-end transfer pricing adjustments
Instantiates
Publication
Label
VAT effects of year-end transfer pricing adjustments
Publication

Library Locations

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      52.3736660 4.9336932
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