Transfer Pricing Adjustments Impact on VAT: Spain’s Perspective on Controversial Issue

• Transfer pricing adjustments and VAT implications are a controversial issue
• Adjustments made voluntarily can impact the taxable amount for VAT
• Non-voluntary adjustments may not have an impact on VAT
• Practical implications of transfer pricing adjustments vary by country
• EU member states rarely make clear statements on this issue

Source: internationaltaxreview.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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