VAT Effects of Year-End Transfer Pricing Adjustments

R. van den Brekel; A. van Doesum; H. van Kesteren

VAT Effects of Year-End Transfer Pricing Adjustments

R. van den Brekel^*, A. van Doesum, H. van Kesteren

^*Corresponding author for this work

Research output: Contribution to journal › Article › Academic › peer-review

Abstract

VAT Effects of Year-end Transfer Pricing Adjustments

Original language	English
Pages (from-to)	182-192
Number of pages	11
Journal	Ec Tax Review
Volume	26
Issue number	4
Publication status	Published - 1 May 2017

Keywords

VAT
btw
maatstaf van heffing
Taxable Amount
transfer pricing
Year-end adjustments

Access to Document

https://www.kluwerlawonline.com/document.php?id=ECTA2017020

Cite this

@article{133cf9b0e63046c9844297c847a7653c,

title = "VAT Effects of Year-End Transfer Pricing Adjustments",

abstract = "VAT Effects of Year-end Transfer Pricing Adjustments",

keywords = "VAT, btw, maatstaf van heffing, Taxable Amount, transfer pricing, Year-end adjustments",

author = "{van den Brekel}, R. and {van Doesum}, A. and {van Kesteren}, H.",

year = "2017",

month = may,

day = "1",

language = "English",

volume = "26",

pages = "182--192",

journal = "Ec Tax Review",

issn = "0928-2750",

publisher = "Kluwer Law International",

number = "4",

}

TY - JOUR

T1 - VAT Effects of Year-End Transfer Pricing Adjustments

AU - van den Brekel, R.

AU - van Doesum, A.

AU - van Kesteren, H.

PY - 2017/5/1

Y1 - 2017/5/1

N2 - VAT Effects of Year-end Transfer Pricing Adjustments

AB - VAT Effects of Year-end Transfer Pricing Adjustments

KW - VAT

KW - btw

KW - maatstaf van heffing

KW - Taxable Amount

KW - transfer pricing

KW - Year-end adjustments

M3 - Article

SN - 0928-2750

VL - 26

SP - 182

EP - 192

JO - Ec Tax Review

JF - Ec Tax Review

IS - 4

ER -