In statutory audits, value-added taxation is often given only limited attention, which can result in material VAT risks remaining unidentified. However, when supported by the right expertise, the audit process presents a valuable opportunity to uncover VAT-related exposures. At Tuokko, auditors and VAT experts work in close collaboration to ensure that this opportunity is fully…
Earlier this year, we explored certain aspects of VAT and transfer pricing in our article. The Court of Justice of the European Union (CJEU) has now delivered one of the preliminary rulings referred to therein, providing further clarification on these matters. In the decision, the CJEU did not expressly rule whether a price established using…
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