The Resource Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof

Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof

Label
Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof
Title
Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof
Creator
Subject
Language
eng
Summary
In the Nylstar case, the most recent ruling by the Supreme Court in a case concerning transfer pricing, the Court focused on the legal classification and relevance of the domestic transfer pricing regime, and seemed to establish a new interpretation principle regarding the burden of proof. The case provides a good reason for a general discussion of the transfer pricing aspects from an Italian perspective and an update on the arm's length principle, anti-avoidance and burden of proof matters
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 18 (2011),
http://library.link/vocab/creatorName
Di Cesare, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • anti-avoidance
  • burden of proof
  • case law
Label
Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof
Instantiates
Publication
Label
Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof
Publication

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      52.3736660 4.9336932
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