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By Marc RASCH, Transfer Pricing Partner, Marie-Isabelle RICHARDIN, Partner Beáta BLASCHEK, Senior Associate, PwC Luxembourg
Over the last decades globalisation continues to grow leading to numerous intragroup cross-border transactions. These transactions include, amongst others, goods, services, intangibles, and financial instruments.
When engaging in intercompany transactions, often value added tax (VAT) or transfer pricing (TP) consequences are analysed, but less often both are considered simultaneously. One of the reasons may be that there is little guidance in place, so it is more difficult to identify how TP would have an impact on the VAT regulations. Therefore, to manage your intercompany transactions, it is key to analyse them...
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