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By Marie-Isabelle RICHARDIN, VAT Partner Caroline GOEMAERE, TP Partner, PwC Luxembourg
Transfer Pricing (TP) and Value-Added Tax (VAT) are integral components of international tax frameworks, frequently intersecting in complex ways. For organisations with cross-border intra-group operations, understanding the interactions between these two sets of rules is important for ensuring compliance and managing associated risks. This article examines the interaction between TP and VAT, utilising recent case law and practical examples to illustrate relevant issues and established practices.
Understanding TP and VAT
TP refers to the regulations and methodologies for determining prices in transactions within and...
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