000			01609nab a2200277 c 4500
999			_c144840 _d144840
003			ES-MaIEF
005			20211014134205.0
007			ta
008			211014t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963581 _aRaunio, Merja
245		0	_aCase SAC 2021:66 on group internal financing _helectrónico _bSupreme Administrative Court provides lessons on how the OECD Transfer Pricing Guidelines should and should not be used _c Merja Raunio and Matti Urpilainen
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn case SAC 2021:66, the Finnish Supreme Administrative Court held that the cost-plus method was the most suitable method in a setting where a Finnish parent company provided centralized financing to its foreign subsidiaries. This article analyses how the Court’s approach and the outcome of the case align with the OECD Transfer Pricing Guidelines and with the Court’s earlier case law on group internal financing. It also discusses the problems that may arise if the courts, instead of practical and tailor-made reasoning, give the text of the OECD Guidelines a law-like role.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_944380 _aSUCURSALES
650		4	_944260 _aFINANCIACION
650		4	_944296 _aFINLANDIA
650		4	_aJURISPRUDENCIA _947570
700	1		_967195 _aUrpilainen, Matti
773	0		_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021
942			_cRE