Boros, Aniko Emese
Intra-Group transactions from VAT point of view the pricing electrónico / Aniko Emese Boros
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
PRECIOS DE TRANSFERENCIA
International VAT Monitor 0925-0832 Vol. 34, n. 3, 2023, p. 119-126
Intra-Group transactions from VAT point of view the pricing electrónico / Aniko Emese Boros
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
PRECIOS DE TRANSFERENCIA
International VAT Monitor 0925-0832 Vol. 34, n. 3, 2023, p. 119-126