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Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Wessel van Dijk et al.

International Transfer Pricing Journal2026https://doi.org/10.59403/436kttarticle
ABDC C
Weight
0.50

What the paper says

This article examines the impact of the recent Arcomet judgment by the Court of Justice of the European Union on the VAT treatment of transfer pricing adjustments and clarifies the evidentiary requirements for input VAT deduction in light of evolving EU law.

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https://doi.org/https://doi.org/10.59403/436ktt

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@article{wessel2026,
  title        = {{Transfer Pricing Adjustments and VAT, Life after the Arcomet Case}},
  author       = {Wessel van Dijk et al.},
  journal      = {International Transfer Pricing Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/436ktt},
}

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Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.