In this article, the authors consider how Transfer Pricing principles for corporate income taxes as set out under Articles 7 and 9 of the OECD Model Tax Convention may potentially be of some use for VAT/GST regimes in determining the place of taxation in connection with cross-border transactions. It contains a discussion of the differing approaches taken for corporate income tax and VAT/GST purposes in relation to intra-entity dealings. It then describes how price adjustments or reallocations of income may be required under the arm’s length principle, and the impact these may have on ensuring that the correct place of taxation for VAT purposes may be achieved.