Dutch fertilizer transfer pricing litigation which entity is the tested party? by J. Harold McClure
By: MacClure, J. Harold
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | TRANSACCIONES EXTERIORES | PAISES BAJOS
In:
Tax Notes International v. 107, n. 4, July 25, 2022, p. 433-438Summary: In this article, the author considers a Dutch court’s recent transfer pricing decision regarding a fertilizer multinational’s Dutch producer and its Swiss distribution affiliate. He also discusses a similar Russian case and uses yet another fertilizer company’s financials to further explore the Dutch litigation.
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| OP 138-Bis/2022/107/4 Tax Notes International | OP 138-Bis/2022/107/4-1 Global minimum taxes | OP 138-Bis/2022/107/4-2 Application of the MFN clause under India's tax treaties | OP 138-Bis/2022/107/4-3 Dutch fertilizer transfer pricing litigation | OP 138-Bis/2022/107/4-4 After 40 years, the Caribbean basin initiative needs a boost | OP 138-Bis/2022/107/4-5 "'Catch-56" | OP 138-Bis/2022/107/5 Tax Notes International |
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In this article, the author considers a Dutch court’s recent transfer pricing decision regarding a fertilizer multinational’s Dutch producer and its Swiss distribution affiliate. He also discusses a similar Russian case and uses yet another fertilizer company’s financials to further explore the Dutch litigation.
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