Transfer Pricing Case Laws

Case NamePDFDescriptionDateCountriesCatagoriesKeywordscountries_hfiltercategories_hfiltertags_hfilter

Uber-files – Tax Avoidance promoted by the Netherlands

Uber-files - Tax Avoidance promoted by the Netherlands
Uber files – confidential documents, leaked to The Guardian newspaper shows that Uber in 2015 sought to deflect attention from its Dutch conduits and Caribbean tax shelters by helping tax ...

Rio Tinto has agreed to pay AUS$ 1 billion to settle a dispute with Australian Taxation Office over its Singapore Marketing Hub

Rio Tinto has agreed to pay AUS$ 1 billion to settle a dispute with Australian Taxation Office over its Singapore Marketing Hub
On 20 July 2022 Australian mining group Rio Tinto issued a press release announcing that a A$ 1 billion settlement had been reached with the Australian Taxation Office. “The agreement ...

The Netherlands releases New 2022 Decree on application of the Arm’s Length Principle

The Netherlands releases New 2022 Decree on application of the Arm's Length Principle
On 1 July 2022, the tax authorities in the Netherlands published Decree No. 2022-0000139020 of 14 June 2022 containing local guidance on application of the arm’s length principle. The Decree ...

McDonald’s has agreed to pay €1.25bn to settle a dispute with French authorities over excessive royalty payments to Luxembourg

McDonald’s has agreed to pay €1.25bn to settle a dispute with French authorities over excessive royalty payments to Luxembourg
On 16 June 2022 McDonald’s France entered into an settlement agreement according to which it will pay €1.245 billion in back taxes and fines to the French tax authorities. The ...

AFIP has published a non exhaustive list of Low and No Tax Jurisdictions (LNTJ)

AFIP has published a non exhaustive list of Low and No Tax Jurisdictions (LNTJ)
The Federal Tax Administration of Argentine (AFIP) has published a non exhaustive list of 41 Low and No Tax Jurisdictions (LNTJ). The list related to Law 27,430 from 29 December ...

Amgen in Billion Dollar Transfer Pricing Dispute with the IRS

Amgen in Billion Dollar Transfer Pricing Dispute with the IRS
Amgen, in its quarterly report for the period ended March 31, 2022, disclosed that, not only has the group been issued a notice of assessments from the IRS for FY ...

Tokyo High Court rules in favour of NGK Insulators

Tokyo High Court rules in favour of NGK Insulators
In a decision issued on March 10, 2022 the Tokyo High Court upheld a 2020 decision from the district court and ruled mostly in favour of NGK INSULTATORS, LTD. in ...

OECD releases new 2022 edition of the OECD Transfer Pricing Guidelines

OECD releases new 2022 edition of the OECD Transfer Pricing Guidelines
On 20 January 2022 the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The OECD Transfer Pricing Guidelines provide guidance on ...

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