The Resource DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs

DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs

Label
DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs
Title
DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs
Creator
Subject
Language
eng
Summary
On 22 April 2009, the long awaited decision from the United Kingdom's first substantive transfer pricing case was made public. The Special Commissioners found in favour of HMRC, deciding that the taxpayer's transfer pricing was not arm's length and the result was an understatement of UK corporation tax. This article sets out the background to the case and an overview of its findings, and considers some of the potential implications for taxpayers
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
http://library.link/vocab/creatorName
  • Casley, A.J
  • Sinclair, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • arm's length principle
Label
DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs
Instantiates
Publication
Label
DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs
Publication

Library Locations

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