The Resource Contemporary transfer pricing case law of the Finnish Supreme Administrative Court

Contemporary transfer pricing case law of the Finnish Supreme Administrative Court

Label
Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
Title
Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
Creator
Subject
Language
eng
Summary
This article examines recent transfer pricing case law of the Supreme Administrative Court. It provides an analysis of four key decisions given between 2010 and 2014 concerning intra-group financing, in particular the amount of arm's length interest (KHO 2010:73) and debt recharacterization (KHO 2014:119); valuation of shares (KHO 2014:33) and location savings (KHO 2013:36)
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
  • Penttilä, S
  • Nieminen, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • intra-group financing
  • arm's length principle
  • valuation
  • location savings
  • penalties
Label
Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
Instantiates
Publication
Label
Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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