1408 results found
1408 results found
1408 results found 1408 results found
15 October 2021
International Transfer Pricing Journal
India

V. Patel; A. (Amol) Mahajan; N. Bangera

India - India Prescribes Thresholds for Determination of a Digital Permanent Establishment
28 September 2021
International Transfer Pricing Journal
Finland

K. Pankakoski

Finland - Transfer Pricing of Trademark: The Legal Restrictions Regarding the Application and Interpretation of the Arm’s Length Principle – The Finnish Approach – Part I
27 September 2021
International Transfer Pricing Journal
International

N. Altenburg; K. Schlücke

International - The New World of Pillar One – Practical Thoughts on the New Scope
2 September 2021
International Transfer Pricing Journal
European Union

B. Wingerter

European Union - BEFIT – Is the Arm’s Length Principle Still Fit for Purpose?
25 August 2021
International Transfer Pricing Journal
Canada

J.S. Wilkie

Canada - Transfer Pricing Rules Past Cameco and Digital Tax on Tech Giants
19 August 2021
International Transfer Pricing Journal
Germany

M. Puls; N. Altenburg

Germany - German Federal Constitutional Court Strengthens Role of ECJ as Lawful Judge in German Cross-Border Tax Matters
13 August 2021
International Transfer Pricing Journal
Norway

M. Lie; S-F. Olsen

Norway - Arm’s Length Capital Structure in Intra-Group Financing Companies – Disregarding of Equity Financing
13 August 2021
International Transfer Pricing Journal
Finland

M. Raunio; M. Urpilainen

Finland - Case SAC 2021:66 on Group Internal Financing – Supreme Administrative Court Provides Lessons on How the OECD Transfer Pricing Guidelines Should and Should Not Be Used
22 July 2021
International Transfer Pricing Journal
Denmark

N. Bjørnholm; B. Tolstrup

Denmark - Danish Supreme Court Rules against the Taxpayer in Its Third Transfer Pricing Case
21 July 2021
International Transfer Pricing Journal
Brazil

E. Barboza Muniz; P. Grillo

Brazil - Transfer Pricing Horizon in Brazil: Arm’s Length Standard and the Resale Price Less Profit Method