VAT to be charged for property-related services

2016, NewsBy dan103065Wednesday September 28th, 2016

On 1 January 2017, Council Implementing Regulation No 1042/2013 VAT to be charged for property-related services enters into effect regarding the chargeability of VAT for property-related services. The Implementing Regulation was approved in 2013, but only comes into force on 1 January 2017 because of the need for sufficient time to harmonise approaches among the…

Comparability analysis and its importance in transfer pricing

2016, NewsBy dan103065Wednesday September 28th, 2016

The essence of transfer pricing is the pricing of goods, services, capital and so on in related party transactions within multinational enterprises to meet the conditions for an independent business relationship or to comply with the so-called “arm’s length principle”. Anyone engaged in financial or business transactions with entities personally, economically or otherwise connected to…