1.0DVS Europehttps://dvs-europe.eu/en/Cristian Meneghettihttps://dvs-europe.eu/en/author/admin-dvs/Transfer Pricing and VATrich600338<blockquote class="wp-embedded-content" data-secret="gohPYnZC63"><a href="https://dvs-europe.eu/en/2019/05/29/transfer-pricing-and-vat/">Transfer Pricing and VAT</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://dvs-europe.eu/en/2019/05/29/transfer-pricing-and-vat/embed/#?secret=gohPYnZC63" width="600" height="338" title="“Transfer Pricing and VAT” — DVS Europe" data-secret="gohPYnZC63" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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Transfer Pricing and VAT While domestic domestic regulations on the determination of taxable income for direct tax purposes between affiliated parties (transfer pricing) refer to the arm's length principle, as far as value-added tax is concerned, Article 1 of Directive 2006/112/EC of November 28, 2006 also stipulates in the case of affiliated parties the prevalence of the transaction price.