Essays about: "Brimar Aðalsteinsson"

Found 1 essay containing the words Brimar Aðalsteinsson.

  1. 1. Transfer Pricing in European Union VAT Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Brimar Aðalsteinsson; [2013]
    Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

    Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE