The Resource Transfer pricing : case studies of the CUP method

Transfer pricing : case studies of the CUP method

Label
Transfer pricing : case studies of the CUP method
Title
Transfer pricing : case studies of the CUP method
Creator
Subject
Language
eng
Summary
This article presents five cases from different jurisdictions that show the continuing importance of the comparable uncontrolled price method in transfer pricing. The cases are SNF (Australia) Pty Ltd v Commissioner of Taxation, Compaq Computer Corp. v Commissioner, DSG Retail Ltd v Commissioners for HMRC, ConocoPhillips, and Alberta Printed Circuits Ltd v Her Majesty the Queen
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012), no. 5 ; p. 465-484
http://library.link/vocab/creatorName
  • Ainsworth, R.T
  • Shact, A.B
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • CUP method
  • case law
Label
Transfer pricing : case studies of the CUP method
Instantiates
Publication
Label
Transfer pricing : case studies of the CUP method
Publication

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