Download This PaperVAT and Transfer Pricing
Robert van Brederode (ed) Virtues and Fallacies of the Value-Added Tax: An Evaluation After 50 Years (Kluwer Law International, 2021), chapter 10
55 Pages Posted: 23 Sep 2022
Date Written: August 1, 2021
Abstract
Comparatively little work has been undertaken on the relationship between the VAT and transfer pricing despite the topic giving rise to a number of complex and important issues and potentially involving significant revenue risks. This chapter addresses that gap.
Keywords: VAT, income tax, transfer pricing
JEL Classification: K34
Suggested Citation: Suggested Citation
James, Kathryn and Spies, Karoline, VAT and Transfer Pricing (August 1, 2021). Robert van Brederode (ed) Virtues and Fallacies of the Value-Added Tax: An Evaluation After 50 Years (Kluwer Law International, 2021), chapter 10 , Available at SSRN: https://ssrn.com/abstract=4210850
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