Case study reveals effects of transfer pricing adjustments on VAT and customs valuation, suggesting regulatory considerations.
This article examines the interdependencies between transfer pricing adjustments and their impact on VAT and customs valuation within the European Union. Using a case study, it highlights how aligning intercompany transactions with the arm’s length principle can generate cascading effects across these domains. Legal references and recent case law are explored to frame the discussion within existing regulatory frameworks.
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Dijk et al. (2025) studied this question.
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