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The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective

Wieteke van Dijk et al.

International Transfer Pricing Journal2025https://doi.org/10.59403/bmqm2aarticle
ABDC C
Weight
0.37

What the paper says

This article examines the interdependencies between transfer pricing adjustments and their impact on VAT and customs valuation within the European Union. Using a case study, it highlights how aligning intercompany transactions with the arm’s length principle can generate cascading effects across these domains. Legal references and recent case law are explored to frame the discussion within existing regulatory frameworks.

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https://doi.org/https://doi.org/10.59403/bmqm2a

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@article{wieteke2025,
  title        = {{The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective}},
  author       = {Wieteke van Dijk et al.},
  journal      = {International Transfer Pricing Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/bmqm2a},
}

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The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective

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Evidence weight

0.37

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

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
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.