The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective
We are proud to share the link to the recently published article “The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective”, co-written by our team, Wessel van Dijk and Rocío Martel, alongside our esteemed collaborators Bert Laman and Ellen van Heugten.

This article, published in the International Transfer Pricing Journal, 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.
The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective | IBFD
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 align…