{"id":4067,"date":"2019-05-29T18:09:08","date_gmt":"2019-05-29T17:09:08","guid":{"rendered":"https:\/\/dvs-europe.eu\/2019\/05\/29\/transfer-pricing-and-vat\/"},"modified":"2019-05-29T18:09:08","modified_gmt":"2019-05-29T17:09:08","slug":"transfer-pricing-and-vat","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2019\/05\/29\/transfer-pricing-and-vat\/","title":{"rendered":"Transfer Pricing and VAT"},"content":{"rendered":"<p>While domestic domestic regulations on the subject of determining the taxable amount for direct tax purposes between affiliated parties (transfer pricing) refer to the principle of free competition, as far as value-added tax is concerned, Article 1 of Directive 2006\/112\/EC of November 28, 2006 sanctions the prevalence of the transaction price in the case of affiliated parties as well.<\/p>\n<p>We report an enlightening article on the subject of the relationship between the <strong>Transfer Pricing and VAT<\/strong> regulations valid in any country of the Union<\/p>\n","protected":false},"excerpt":{"rendered":"<p>While domestic domestic regulations on the determination of taxable income for direct tax purposes between affiliated parties (transfer pricing) refer to the arm&#8217;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.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4067","post","type-post","status-publish","format-standard","hentry","category-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Pricing and VAT<\/title>\n<meta name=\"description\" content=\"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&#039;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.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2019\/05\/29\/transfer-pricing-and-vat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing and VAT\" \/>\n<meta property=\"og:description\" content=\"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&#039;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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dvs-europe.eu\/en\/2019\/05\/29\/transfer-pricing-and-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"DVS Europe\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dvseurope\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-29T17:09:08+00:00\" \/>\n<meta name=\"author\" content=\"Cristian Meneghetti\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cristian Meneghetti\" \/>\n<script type=\"application\/ld+json\" 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