000			02111nab#a2200277#c#4500
003			IEF
005			20180219153656.0
008			171025s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aBrekel, Ronald van den _961966
245			_aVAT effects of year - end transfer pricing adjustments _c Ronald van den Brekel, Ad van Doesum & Herman van Kesteren
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aAJUSTES FISCALES _917793
650		4	_aUNION EUROPEA _948644
520			_aA 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.
700	1		_aDoesum, Ad van _954060
700	1		_aKesteren, Hermanus Willem Maria van _954058
773	0		_tEC Tax Review _w124968 _gv. 26, n. 4, August 2017, p. 182-192
942			_cART
942			_z148749
999			_c34320 _d34320