OECD member countries do not accept these propositions and do not consider global formulary apportionment a realistic alternative to the arm’s length principle, for the reasons discussed below.
TPcases
Database of Transfer Pricing Case Laws
MENUMENU
- Keywords
- Countries
- Countries
- Albania
- Angola
- Argentina
- Australia
- Austria
- Bahamas
- Bangladesh
- Belgium
- Bermuda
- Bosnia and Herzegovina
- Brazil
- Bulgaria
- Canada
- Cayman
- Chile
- China
- Colombia
- Costa Rica
- Croatia
- Cyprus
- Czech
- Denmark
- Dominica
- Ecuador
- Egypt
- El Salvador
- Estonia
- European Union
- Finland
- France
- Georgia
- Germany
- Greece
- Greenland
- Honduras
- Hong Kong
- Hungary
- Iceland
- India
- Indonesia
- Isle of Man
- Ireland
- Israel
- Italy
- Jamaica
- Japan
- Kazakhstan
- Kenya
- Korea
- Kosovo
- Labuan
- Latvia
- Liberia
- Liechtenstein
- Lithuania
- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Panama
- Papua New Guinea
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Senegal
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Thailand
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Uruguay
- United States
- Zimbabwe
- OECD
- UN
- G20
- Guidelines
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
- Legal and Constitutional Issues
- Losses
- Non-Recognition and Recharacterisation
- Permanent Establishments
- Royalty and License Payments
- Marketing and Procurement Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
- TP News
MENUMENU
- Keywords
- Countries
- Countries
- Albania
- Angola
- Argentina
- Australia
- Austria
- Bahamas
- Bangladesh
- Belgium
- Bermuda
- Bosnia and Herzegovina
- Brazil
- Bulgaria
- Canada
- Cayman
- Chile
- China
- Colombia
- Costa Rica
- Croatia
- Cyprus
- Czech
- Denmark
- Dominica
- Ecuador
- Egypt
- El Salvador
- Estonia
- European Union
- Finland
- France
- Georgia
- Germany
- Greece
- Greenland
- Honduras
- Hong Kong
- Hungary
- Iceland
- India
- Indonesia
- Isle of Man
- Ireland
- Israel
- Italy
- Jamaica
- Japan
- Kazakhstan
- Kenya
- Korea
- Kosovo
- Labuan
- Latvia
- Liberia
- Liechtenstein
- Lithuania
- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Panama
- Papua New Guinea
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Senegal
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Thailand
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Uruguay
- United States
- Zimbabwe
- OECD
- UN
- G20
- Guidelines
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
- Legal and Constitutional Issues
- Losses
- Non-Recognition and Recharacterisation
- Permanent Establishments
- Royalty and License Payments
- Marketing and Procurement Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
- TP News
Related Case Law
Copyright 2024 TPcases