Intra-group transactions performed by members of multinational enterprise groups can have in several particular implications in the field of taxation. In this article, the author analyses the impact of the potential VAT consequences of pricing in intra-group transactions, which covers the VAT treatment of transfer pricing adjustments and the application of open market value.
Get the full article HERE (Paid access)
Click on the logo to visit the website
Latest Posts in "World"
- SAF-T Compliance: Essential for Global Digital Tax Reporting and Audit Efficiency
- Mastering VAT Evolution: Strategies for Compliance and Efficiency in a Digital Tax Landscape
- E-Invoicing Reimagined: A Fresh Approach to VAT Calculation and Payment
- Global upcoming VAT rate changes
- ERP Integration with Global E-Invoicing: Challenges and Strategies