Intra-Group transactions from VAT point of view electrónico the pricing Aniko Emese Boros
By: Boros, Aniko Emese
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | PRECIOS DE TRANSFERENCIA
In:
International VAT Monitor Vol. 34, n. 3, 2023, p. 119-126Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/3-3 (Browse shelf) | Available | IVM/2023/3-3 |
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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.
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