Oelreich, Tim von
Swedish Administrative Court rules in favour of the taxpayer in a transfer pricing case about control and substance electrónico / Tim von Oelreich and Martina Ericson
Disponible únicamente en formato electrónico
Resumen
Incluye referencias bibliográficas
The Swedish Administrative Court issued a ruling in favour of the taxpayer in a case that focuses on control over risk and substance, in particular assessing risk taking and how residual profits should be distributed on the basis of control over risks. In light of the ruling, the authors elaborate on taxpayer challenges/issues with the OECD Guidelines’ heavy focus on the connection between people functions and control over risk in certain industries where local tangible assets generate substantial external revenues.
CONTROL
RIESGO
PRECIOS DE TRANSFERENCIA
ACTIVOS FINANCIEROS
CONTRIBUYENTES
MODELO DE CONVENIO OCDE
JURISPRUDENCIA
SUECIA
Ericson, Martina
International Transfer Pricing Journal 1385-3074v. 29, n. 5, p. 370-374
Swedish Administrative Court rules in favour of the taxpayer in a transfer pricing case about control and substance electrónico / Tim von Oelreich and Martina Ericson
Disponible únicamente en formato electrónico
Resumen
Incluye referencias bibliográficas
The Swedish Administrative Court issued a ruling in favour of the taxpayer in a case that focuses on control over risk and substance, in particular assessing risk taking and how residual profits should be distributed on the basis of control over risks. In light of the ruling, the authors elaborate on taxpayer challenges/issues with the OECD Guidelines’ heavy focus on the connection between people functions and control over risk in certain industries where local tangible assets generate substantial external revenues.
CONTROL
RIESGO
PRECIOS DE TRANSFERENCIA
ACTIVOS FINANCIEROS
CONTRIBUYENTES
MODELO DE CONVENIO OCDE
JURISPRUDENCIA
SUECIA
Ericson, Martina
International Transfer Pricing Journal 1385-3074v. 29, n. 5, p. 370-374