Impact of Transfer Pricing Adjustments for VAT and Customs Law Purposes

Journal
Lasiński-Sulecki, K.
Poland
International Transfer Pricing Journal 2013 (Volume 20), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author considers whether transfer pricing adjustments of any kind (primary, corresponding and/or secondary adjustments) for income tax purposes have an impact on the taxable amount for VAT or customs value. This issue is analysed under both international law in force in Poland and under Polish domestic law.