Raunio, Merja
Landmark ruling on the tax administration's duty to respect the taxpayers' choices / Merja Raunio and Matti Urpilainen .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
PRECIOS DE TRANSFERENCIA
DOCUMENTOS
BENEFICIOS
DIVISIÓN
FINLANDIA
JURISPRUDENCIA
Urpilainen, Matti
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019
Landmark ruling on the tax administration's duty to respect the taxpayers' choices / Merja Raunio and Matti Urpilainen .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
PRECIOS DE TRANSFERENCIA
DOCUMENTOS
BENEFICIOS
DIVISIÓN
FINLANDIA
JURISPRUDENCIA
Urpilainen, Matti
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019