Umsatzsteuer iVm Verrechnungspreiskorrekturen

Abstract

Internationally active groups are part of our daily lives. Such groups are inevitably associated with terms such as “tax savings” or “tax evasion”. To prevent such evasion, the OECD has established transfer pricing guidelines to ensure the determination of foreign prices in business relations within the group. If the relevant tax authority is audited, transfer pricing corrections are made, if those guidelines have not been complied with. They have their origin in income tax law (mainly corporate tax). Since the vast majority of goods and services are affected by the price changes, this may also have an impact on value added tax. There is hardly any literature on the subject of value added tax on transfer pricing corrections, which means that legal certainty in this area is less pronounced than in the area of income taxes. The thesis starts with the basics and selected special provisions in the VAT Act. This is followed by the principles of transfer prices, their corrections and the effects of such adjustments on the VAT. Finally, the theoretical explanations are illustrated by means of a fictional tax assessment (see detailed structure 1.3 Aufbau und Struktur). In order to be able to answer the research question adequately, the legal method is used for the interpretation of laws and directives. The legal basis is above all the Austrian VAT Act, the VAT system directive of the EU and the Austrian transfer pricing directives 2021. In addition to income tax regulations, specialist books and commentaries on the laws listed are also used. The business tax theory is used in the form of a fictional tax assessment. The current state of the literature is determined by means of a literature search. The thesis aims to show the VAT consequences of transfer pricing corrections. It also identifies associated VAT risks, thereby increasing transparency and legal certainty in this area of VAT. As this subject is of minor importance in the literature, this thesis will provide an overall view and adequately illuminate the different possibilities for correction. The example illustrates the real impact of a required correction.

Date of Award	2024
Original language	German (Austria)
Supervisor	Marina Luketina (Supervisor)