VAT effects of year - end transfer pricing adjustments Ronald van den Brekel, Ad van Doesum & Herman van Kesteren
By: Brekel, Ronald van den
.
Contributor(s): Doesum, Ad van | Kesteren, Hermanus Willem Maria van.
Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | IMPUESTO SOBRE EL VALOR AÑADIDO | AJUSTES FISCALES | UNION EUROPEA
In:
EC Tax Review v. 26, n. 4, August 2017, p. 182-192Summary: A recurrent topic of debate concerns the effects of transfer pricing adjustments for direct tax purposes on the taxable amount for VAT. This topicis currently gaining attention, which is underlined by the recently published VAT Committee working paper on the possible VAT effects of transfer pricing adjustments. Focussing on so-called .year-end transfer pricing adjustments., the authors discuss various fundamental questions concerning the VAT implications of such adjustments. Do year-end adjustments lead to retroactive adjustments to the taxable amounts for VAT of supplies made throughout the year? If any retroactiveadjustments need to be made to the taxable amounts for VAT, what are the implications for the VAT returns, EC-Sales lists andinterests? 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 theremuneration for any service rendered? Or areyear-end adjustments merely to be regarded as financial transactions outside the scope of EU VAT after all? These, and other questions are discussed in this article.
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| OP 2141-B/2017/3-6 Hybrid mismatches under the ATAD I and II | OP 2141-B/2017/3-7 Taking EU fundamental freedoms seriously | OP 2141-B/2017/4-1 Towards a more coordinated approach of the relation between the taxpayerand tax administrations | OP 2141-B/2017/4-2 VAT effects of year - end transfer pricing adjustments | OP 2141-B/2017/4-3 The Brisal and KBC Finance Decision | OP 2141-B/2017/4-4 Case X v. Staatssecretaris van Financiën | OP 2141-B/2017/4-5 One inheritance, one tax |
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A recurrent topic of debate concerns the effects of transfer pricing adjustments for direct tax purposes on the taxable amount for VAT. This topicis currently gaining attention, which is underlined by the recently published VAT Committee working paper on the possible VAT effects of transfer pricing adjustments. Focussing on so-called .year-end transfer pricing adjustments., the authors discuss various fundamental questions concerning the VAT implications of such adjustments. Do year-end adjustments lead to retroactive adjustments to the taxable amounts for VAT of supplies made throughout the year? If any retroactiveadjustments need to be made to the taxable amounts for VAT, what are the implications for the VAT returns, EC-Sales lists andinterests? 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 theremuneration for any service rendered? Or areyear-end adjustments merely to be regarded as financial transactions outside the scope of EU VAT after all? These, and other questions are discussed in this article.
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