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Transfer pricing year-end adjustments
| Publications | Tax
Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments"
Compensating adjustments (also “year-end adjustments” or “CAs”) are widely used by MNEs in order to align intragroup transfer prices or margins to the results that would have been obtained if uncontrolled taxpayers had engaged in comparable transactions under comparable circumstances. CAs are generally accepted by tax Authorities, in particular when they are set according to a proper transfer pricing policy.
Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments".
You can read it here.
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