Distributors with losses the Supreme Administrative Court overturned the Administrative Court's decision Merja Raunio Electrónico
By: Raunio, Merja
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | PERDIDAS | FINLANDIA | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 27, n. 4, 2020, 7 p.Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/4-5 (Browse shelf) | Available | ITPJ/2020/4-5 |
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.
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