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Impact of Transfer Pricing Adjustments on VAT Liabilities

Baranowska, Anna LU (2016) JAEM03 20161
Department 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.
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author
Baranowska, Anna LU
supervisor
organization
course
JAEM03 20161
year
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},
  keyword      = {Transfer Pricing,Transfer Pricing Adjustments,VAT,taxable transactions,taxable amount,corporate income tax,indirect taxation},
  language     = {eng},
  note         = {Student Paper},
  title        = {Impact of Transfer Pricing Adjustments on VAT Liabilities},
  year         = {2016},
}