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"
- OECD Report Explores AI’s Role in Tax Administration and Public-Sector Challenges
- AI In Tax: Common Pitfalls That Keep Projects From Taking Off
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Understanding VAT Implications for Borderless Workers: Key Considerations for Global Mobility
- OECD Report 2025: Tax Reforms Target Health Costs, Aging, and Sustainability with New Measures
