Raunio, Merja
Distributors with losses the Supreme Administrative Court overturned the Administrative Court's decision Electrónico / Merja Raunio .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
In early April 2020 the Supreme Administrative Court published its ruling SAC 2020:34 on transfer pricing of a loss-making distributor. In addition to a distributor's ability to incur long-term losses, the case also highlights the importance of identifying the relevant related-party transactions to be transfer priced, as well as considers issues related to the selection of the tested party.
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
PERDIDAS
FINLANDIA
JURISPRUDENCIA
International Transfer Pricing Journal 1385-3074v. 27, n. 4, 2020, 7 p.
Distributors with losses the Supreme Administrative Court overturned the Administrative Court's decision Electrónico / Merja Raunio .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
In early April 2020 the Supreme Administrative Court published its ruling SAC 2020:34 on transfer pricing of a loss-making distributor. In addition to a distributor's ability to incur long-term losses, the case also highlights the importance of identifying the relevant related-party transactions to be transfer priced, as well as considers issues related to the selection of the tested party.
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
PERDIDAS
FINLANDIA
JURISPRUDENCIA
International Transfer Pricing Journal 1385-3074v. 27, n. 4, 2020, 7 p.