VATVAL15000 - Transfer Pricing - VAT implications: contents

1. VATVAL15100

   Introduction
2. VATVAL15200

   Background
3. VATVAL15300

   Transfer Pricing (provision not at "arm's length") rules
4. VATVAL15400

   Compensating adjustments and balancing payments
5. VATVAL15500

   Application of Transfer Pricing rules
6. VATVAL15600

   Exemptions to Transfer Pricing rules
7. VATVAL15700

   Interaction with VAT
8. VATVAL15800

   Examples of particular situations where VAT may arise
9. VATVAL15900

   Interaction with import VAT and customs duties
10. VATVAL16000

    VAT assurance approach to Transfer Pricing Adjustments