The Hamamatsu case, in essence concerns the question whether, in order to establish the customs value, it is allowed to use an agreed transaction value (with Customs), which consists of the amount (price) initially invoiced and declared at import, Continue reading
Based on the latest World Bank’s “Doing Business” report Polish tax system is one of the most complicated and complex systems within the EU. In general, significant time investment is needed to fulfill tax obligations in Poland.
Polish legal provisions are often not formulated in clear way. Continue reading
The Commission services wish to discuss with the VAT Committee the possible VAT implications of transfer pricing rules laid down for the purposes of direct taxation. Such rules are aimed at ensuring that the conditions of the transactions within a multinational enterprise group (“MNE group”), including the price, match comparable market conditions and that profits are fairly divided between the jurisdictions in which a multinational enterprise (“MNE”) operates1. Continue reading
Transfer pricing is a leading risk management issue for global businesses but probably equally a source of opportunities to “set things right”.
Explore PwC’s Transfer Pricing Perspectives for more HERE.
In June 2013, Católica Global School of Law will be offering the second edition of its Tax Summer School comprising two programmes, on Value-Added Tax and Transfer Pricing.
Católica’s Tax Summer School programmes are fully lectured in English by leading international academics and professionals and are aimed at students and practitioners willing to explore two of the most fascinating and complex areas of modern taxation. Continue reading