The Resource Transfer pricing methods in the European Commission's Starbucks case
Transfer pricing methods in the European Commission's Starbucks case
Resource Information
The item Transfer pricing methods in the European Commission's Starbucks case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transfer pricing methods in the European Commission's Starbucks case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the European Commission's decision that the advance pricing agreement between Starbucks and the Dutch tax authorities constituted illegal state aid, exposing differences between the Commission's approach and the historical U.S. interpretation of the arm's length standard
- Language
- eng
- Label
- Transfer pricing methods in the European Commission's Starbucks case
- Title
- Transfer pricing methods in the European Commission's Starbucks case
- Language
- eng
- Summary
- This article discusses the European Commission's decision that the advance pricing agreement between Starbucks and the Dutch tax authorities constituted illegal state aid, exposing differences between the Commission's approach and the historical U.S. interpretation of the arm's length standard
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 82 (2016),
- http://library.link/vocab/creatorName
- Morgan, R.W
- Geographic coverage
-
- European Union
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- ECJ case law
- arm's length principle
- Label
- Transfer pricing methods in the European Commission's Starbucks case
- Label
- Transfer pricing methods in the European Commission's Starbucks case
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-methods-in-the-European/EnodP3n3T5c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-methods-in-the-European/EnodP3n3T5c/">Transfer pricing methods in the European Commission's Starbucks case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-methods-in-the-European/EnodP3n3T5c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-methods-in-the-European/EnodP3n3T5c/">Transfer pricing methods in the European Commission's Starbucks case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
