Impact of Transfer Pricing Adjustments on VAT Liabilities
(2016) JAEM03 20161Department of Law
- Abstract
- The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. Despite representing two different areas of taxation the author believes that transfer pricing adjustments might have an impact on VAT liabilities.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8878704
- author
- Baranowska, Anna LU
- supervisor
- organization
- course
- JAEM03 20161
- year
- 2016
- type
- H2 - Master's Degree (Two Years)
- subject
- keywords
- Transfer Pricing, Transfer Pricing Adjustments, VAT, taxable transactions, taxable amount, corporate income tax, indirect taxation
- language
- English
- id
- 8878704
- date added to LUP
- 2016-08-09 11:45:34
- date last changed
- 2016-08-09 11:45:34
@misc{8878704, abstract = {{The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. Despite representing two different areas of taxation the author believes that transfer pricing adjustments might have an impact on VAT liabilities.}}, author = {{Baranowska, Anna}}, language = {{eng}}, note = {{Student Paper}}, title = {{Impact of Transfer Pricing Adjustments on VAT Liabilities}}, year = {{2016}}, }