Siirtohinnoittelu tulo- ja arvonlisäverotuksessa

Abstrakti

Despite the constantly growing interest in transfer pricing, the provisions of the Finnish Value Added Tax Act concerning the adjustment of open market value – VAT equivalent to transfer pricing – have been ignored, even though the provisions entered into force already in 2008. This article introduces the three essential paragraphs concerning the adjustment of open market value of VAT Act and compares their differences to the transfer pricing adjustment provision imposed in the Finnish Act on Assessment Procedure. The article discusses the actual relevance of the aforementioned VAT Act provisions and examines typical situations where their application could be suitable. Especially the methods of adjusting open market value and applicability of the traditional transfer pricing methods are being discussed. Furthermore, the concept of permanent establishment in VAT Act and its problematics concerning sales of services are presented.

The article concludes that the traditional transfer pricing methods could be applicable when adjusting the open market value according to VAT Act. The article concludes that the adjustment of open market value is relevant especially in the fields banking, financing and insurance, where enterprises usually lack the right to full deductibility of VAT.