1 Department of Business Law, Aarhus School of Business, Aarhus BSS, Aarhus University2 Centre for International Business Law (CIBL), Aarhus School of Business, Aarhus BSS, Aarhus University3 Department of Law, Aarhus BSS, Aarhus University4 Department of Law, Aarhus BSS, Aarhus University
In this paper the optional transfer pricing provisions in the EC VAT Directive  are subject to a more detailed analysis, with a view to considering them in the light of the well-known principles for transfer pricing in the area of income tax law, as set out in Art. 9 of the OECD Model Tax Convention,  including an examination of whether it is appropriate to base transfer pricing rules on the same principles in the two different areas of tax law.  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347 of 11 December 2006, pp. 1-118 (EC VAT Directive). The EC VAT Directive is primarily a recasting of the Sixth EC VAT Directive. The recasting is not intended to make substantive amendments to the previous law (see recital 3 of the preamble to the Directive). Thus, according to Art. 411(2) of the EC VAT Directive, references to the repealed Directives are to be construed as references to the EC VAT Directive and should be read in accordance with the correlation table in Annex XII.  OECD Model Tax Convention on Income and on Capital (OECD Model Tax Convention).
Value Added Tax and Direct Taxation, Similarities and Differences, 2009, p. 877-900