The Resource Transfer pricing methods in the European Commission's Starbucks case

Transfer pricing methods in the European Commission's Starbucks case

Label
Transfer pricing methods in the European Commission's Starbucks case
Title
Transfer pricing methods in the European Commission's Starbucks case
Creator
Subject
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
Instantiates
Publication
Label
Transfer pricing methods in the European Commission's Starbucks case
Publication

Library Locations

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