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Three Significant Cases with Transfer Pricing Implications

Country:
-
Author:
Daniel Rybnik
Issue:
International Transfer Pricing Journal, 2009 (Volume 16), No 2
Published:
1 March 2009
Although the Argentine Supreme Court has not considered a transfer pricing case since the country came back to democracy 25 years ago, some lower courts’ rulings on the subject show incipient developments for controversy. This article considers three such cases, and contemplates why transfer pricing cases are not more frequently held at the Supreme Court level.
 
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