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Transfer pricing year-end adjustments and relation with customs
| Publications | Tax
New publication by the Andersen European Transfer Pricing Service Line
Multinational enterprises should consider whether compensating transfer pricing adjustments shall be made to ensure compliance with the arm’s-length principle. The new publication by the Andersen European Transfer Pricing Service Line explores requirements as well as points of attention in determining and self-assessing compensating transfer pricing adjustments.
It also outlines:
- Types of adjustments (compensatory, primary, corresponding)
- Best practices for process consistency and documentation
- The importance of aligning TP adjustments with customs valuation standards
A well-structured and transparent adjustment process, supported by clear responsibilities and intercompany guidance, can mitigate tax and customs risks effectively.
You can read the full document here.
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