The new publication by the Andersen European Transfer Pricing Service Line explores requirements as well as points of attention in determining and self-assessing compensating transfer pricing adjustments.
It also outlines:
âś… Types of adjustments (compensatory, primary, corresponding)
âś… Best practices for process consistency and documentation
âś… The importance of aligning TP adjustments with customs valuation standards
A well-structured and transparent adjustment process, supported by clear responsibilities and intercompany guidance, can mitigate tax and customs risks effectively.
đź“„ For further information or support, reach out to our Andersen Transfer Pricing specialist Stephan Marx.
