The AG reaches different conclusions on the VAT treatment than the treatment currently set out in Dutch policy. This case may therefore be of considerable importance for businesses operating loyalty p ...
The treatment of transfer pricing adjustments within VAT is not unambiguous and must be assessed on a case-by-case basis. There is now a concrete assessment framework for TNMM agreements.
The 2025 Spring Memorandum provides insight into the policy themes that the government is grappling with at this time. It also provides a first look at the measures the government plans to take to fin ...
The treatment of transfer pricing adjustments within VAT is ambiguous and according to the Advocate General should be assessed on a case-by-case basis.
