Tag: Unrelated party

Norway vs. A AS, October 2017, Tax Tribunal, NS 71/2017

Norway vs. A AS, October 2017, Tax Tribunal, NS 71/2017

A Norwegian company, A, first acquired shares in Company C from a unrelated party D for tNKR 625. Company A then transferred the acquired shares in C to a subsidiary E, a shell company established by C for the purpose of the transaction. Company A then sold the shares in subsidiary E to the unrelated party D, from which it had originally bought the shares in C, for tNKR 3830, a price almost six times higher than the acquisition price, in a tax free transfer. Based on these facts, the Norwegian tax administration adjusted the price of the intra-group transfer shares in C from A to E. The Norwegian tax tribunal decided that the valuation af the shares in the intra-group transfer could be based on a linear appreciation in the share value. Click here for translation Norway vs AS 27 november 2017 SKATTEKLAGENEMDA NS 71-2017 ... Continue to full case
Poland vs Lender S.A, October 2013, Supreme Administrative Court, Case No II FSK 2297/11 - Wyrok NSA

Poland vs Lender S.A, October 2013, Supreme Administrative Court, Case No II FSK 2297/11 – Wyrok NSA

At issue in this case is the choice of method for determening interest rates on an intra group loan – More precisely whether or not internal comparables existed that were in fact independent. It is also discussed whether a intra group loan is comparable to a bank loan or not. Click here for translation II FSK 2297-11 - Wyrok ... Continue to full case