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Mensuel de mars 2025 - Droit / Emploi

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The Complex Interplay Between Transfer Pricing and VAT
By Rebecca OBERMAHR, Partner, Indirect Tax Eduardo J MEDINA, Partner, Consumer Products and Services and Transfer Pricing, EY Luxembourg   In the realm of international taxation, transfer pricing (TP) and value added tax (VAT) are two pivotal components that often intersect in complex ways. Understanding their interplay is crucial for businesses operating across borders, particularly in the context of compliance and tax optimization.   The pending case of SC Arcomet Towercranes SRL (ARO) underscores the intricate complexities surrounding TP and VAT, illustrating the challenges businesses face in complying with different tax regulations.   Context: The Arcomet case C-726/23 pending before the Court of Justice of the European...
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