Sökning: "secondary transfer pricing adjustments"
Hittade 2 uppsatser innehållade orden secondary transfer pricing adjustments.
1. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. LÄS MER
2. Impact of Transfer Pricing Adjustments on VAT Liabilities
Master-uppsats, Lunds universitet/Juridiska institutionenSammanfattning : 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. LÄS MER