The Resource Landmark ruling on the tax administration's duty to respect the taxpayers' choices
Landmark ruling on the tax administration's duty to respect the taxpayers' choices
Resource Information
The item Landmark ruling on the tax administration's duty to respect the taxpayers' choices 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 Landmark ruling on the tax administration's duty to respect the taxpayers' choices 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
- The Supreme Administrative Court found in case SAC 2018:173 that the Finnish tax administration did not have the legal right to disregard a taxpayer's benchmarks and to make reassessments for the years 2006-2008 by applying the transactional profit split method. The taxpayer had not filed incorrect tax returns because it would have been possible for the tax authority to test the arm's length profitability of intra-group transactions with the transfer pricing methods that the taxpayer had actually used and documented
- Language
- eng
- Label
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
- Title
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
- Language
- eng
- Summary
- The Supreme Administrative Court found in case SAC 2018:173 that the Finnish tax administration did not have the legal right to disregard a taxpayer's benchmarks and to make reassessments for the years 2006-2008 by applying the transactional profit split method. The taxpayer had not filed incorrect tax returns because it would have been possible for the tax authority to test the arm's length profitability of intra-group transactions with the transfer pricing methods that the taxpayer had actually used and documented
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 2 ; p. 135-139
- http://library.link/vocab/creatorName
-
- Raunio, M
- Urpilainen, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Transfer Pricing Guidelines
- transfer pricing
- arm's length principle
- CUP method
- resale price method
- profit split method
- Label
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
- Label
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
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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/Landmark-ruling-on-the-tax-administrations-duty/F3TnviF_nYw/" 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/Landmark-ruling-on-the-tax-administrations-duty/F3TnviF_nYw/">Landmark ruling on the tax administration's duty to respect the taxpayers' choices</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="https://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/Landmark-ruling-on-the-tax-administrations-duty/F3TnviF_nYw/" 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/Landmark-ruling-on-the-tax-administrations-duty/F3TnviF_nYw/">Landmark ruling on the tax administration's duty to respect the taxpayers' choices</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
