MENU
MENU
Search
Go to Results Page
Generic filters
Hidden label
Exact matches only
Hidden label
Search in title
Hidden label
Search in content
Hidden label
TP Keywords
News
International Developments
Disputes and Settlements
Hearings and Investigations
Tax Havens and Harmful Tax Practices
Countries
Argentina
Australia
Austria
Bahamas
Belgium
Bermuda
Brazil
Bulgaria
Canada
Cayman
Chile
China
City of London
Colombia
Croatia
Cyprus
Denmark
Estonia
European Union
Finland
France
Germany
Greece
Greenland
Hong Kong
Hungary
India
Indonesia
Isle of Man
Ireland
Israel
Italy
Japan
Korea
Labuan
Latvia
Liechtenstein
Luxembourg
Malaysia
Malta
Mexico
New Zealand
Nigeria
Norway
OECD
Peru
Panama
Poland
Portugal
Puerto Rico
Russia
Singapore
Slovakia
Slovenia
South Africa
Spain
Sweden
Switzerland
Taiwan
The Netherlands
Turkey
United Kingdom
UN – United Nations
Uruguay
US
G20 – GLOBAL FORUM
CbC Red Flag Jurisdictions
Guidelines
OECD Transfer Pricing Guidelines 2017
OECD Model Tax Convention 2017
UN Practical Manual on Transfer Pricing 2017
UN Model Double Tax Convention 2011
Case Laws
Arm's Length Principle
Burden of Proof
Business Restructuring
Cost Contribution Arrangements
Commodity Transactions
Delineation - Substance over Form
Digital Economy
Disputes and Settlements
EU State Aid
Financial Transactions
Specific Anti-Avoidance Rules
General Anti-Avoidance Rules
Intangibles - Goodwill Know-how Patents
Legal and Constitutional Issues
Non-Recognition and Recharacterisation
Permanent Establishments
Royalty and License Payments
Sales and Marketing Hubs
Series of Related Transactions
Services and Fees
Shares and Dividends
Tax Avoidance Schemes
Tax Treaties
Transfer Pricing Documentation
Transfer Pricing Guidelines
Transfer Pricing Methods
Valuation - DCF and CUT/CUPs
Go Back
TP Keywords
A
Abbott
(1)
Abnormal act of management
(7)
Abnormal and gratuitous advantages
(2)
Absent the tax benefits
(2)
AB SKF Sweden
(1)
Absolut Company AB
(1)
Absolut Vodka
(2)
Abuse of discretion
(1)
Abuse of freedom
(1)
Abuse of law
(2)
Abuse of the Act
(1)
Abusive
(1)
Acacia
(1)
Accenture
(1)
Accounting standards
(2)
Accounts receivable
(1)
Accrued interest
(1)
Acquisition of intellectual property
(2)
Acquisition of raw materials
(1)
Acquisition of subsidiaries
(1)
Acquisitions
(1)
Active ingredient
(1)
Active Pharmaceutical Ingredient (API)
(3)
Actual conduct
(1)
Actual control
(2)
Actual situation as a subsidiary
(1)
Actual transaction
(1)
Adecco
(2)
Administrative function
(1)
Adobe
(1)
Advance cross border rulings
(1)
Advance pricing agreement (APA)
(5)
Advance Ruling
(1)
Advance tax agreements
(1)
Advertising
(2)
Advertising campaign
(1)
Advisor liability
(1)
Ad words
(1)
Agent
(1)
Aggregated transactions
(6)
Aggregation of the intangibles
(1)
Agreement at the outset
(1)
Agressive tax planning
(1)
Agressive Tax Planning Indicator
(2)
Agricultural products
(1)
Aid scheme
(1)
Airbnb
(1)
Airport
(1)
Akin to a sale
(2)
alcohol
(1)
Alcopa
(1)
Alesco
(1)
Alienation of property
(1)
Allocation key
(1)
Allocation of benefit
(1)
Allocation of capital/equity
(1)
Allocation of income
(1)
Allocation of losses
(1)
ALTA Energy
(1)
Altera
(4)
Amazon
(6)
American Samoa
(1)
AMP (advertising)
(2)
Analog Devises
(1)
Anguilla
(1)
Annulment
(1)
Anti-avoidance provisions
(1)
Anti Arbitrage Rules
(1)
ANZ
(1)
AOA
(3)
Apple
(13)
Apportionment of profit
(1)
Approved Issuer Levy
(1)
Arbitrary and capricious
(2)
Arbitration
(1)
Arbitration Convention
(1)
Argentina
(1)
Arm’s length remuneration
(1)
Arm’s Length Principle
(3)
Arm’s length range
(2)
Article 7
(3)
Article 9
(4)
Article 49 TFEU
(1)
Article 108 TFEU
(1)
Artificial arrangements
(7)
Artificial Avoidance of PE
(1)
Artificial corporate structures
(1)
Aruba
(1)
ASB
(1)
Assembled workforce
(1)
Asset management
(1)
Assignment of income
(1)
Associated
(1)
ATAD
(1)
ATAP
(1)
ATP
(1)
Attribution of profit
(4)
Audit
(1)
Audit cost
(2)
Australia
(2)
Automatic exchange of information
(1)
Auxiliary Activities
(2)
Average external financing rate
(1)
AXA
(1)
B
Back taxes
(3)
Back to back arrangement
(2)
Bad debt
(1)
Bahamas
(1)
Bank
(1)
Bank of Montreal
(1)
bank syndicate
(1)
Barbados
(8)
Bargaining power
(5)
Bargain made at arm’s length
(1)
Bayer
(1)
BDO distressed debt structure
(1)
Beiersdorf
(1)
Belgium
(11)
Belize
(1)
Benchmark
(3)
Benchmark study
(13)
Beneficial owner
(13)
Benefit test
(16)
BEPS
(2)
BEPS Action 5
(1)
Bermuda
(11)
Best Method Rule
(3)
beverage
(1)
BHP Billiton
(3)
Billing center
(1)
Binding ruling
(1)
Biogen
(1)
Black & Decker
(1)
Blackrock
(1)
Blizzard
(1)
Blocking effect
(1)
BNZ
(1)
BNZ Investments Ltd
(1)
Bona fide business rational
(1)
Borealis
(1)
Borrowing capacity
(1)
Borrowing cost
(2)
Boston Scientific
(1)
Bottega Veneta
(1)
Bottled water
(1)
BP
(1)
Brand name
(4)
Brepols-doctrin
(3)
Bright Line Test
(2)
Brightstar
(1)
British American Tobacco
(2)
British Virgin Islands
(2)
Broadcom
(1)
Bundled transactions
(1)
Burden of proof (Onus)
(34)
Burlington Resources
(1)
Business activities
(1)
Business profits
(1)
Business purpose
(1)
Business rationale
(10)
Business reasons
(6)
Business restructuring
(11)
Business strategies
(2)
Buy-in payment
(1)
buy-sell distributor
(1)
Buy back arrangement
(1)
C
Cadbury-Schweppes
(1)
CAIA-tax scheme
(1)
Cameco
(4)
Canadian Imperical Bank of Commerce
(1)
Capacity to assume risks
(1)
Capacity utilization risk
(1)
Capital-raising costs
(1)
Capital Allowances for Intangibles
(1)
Capital in nature
(1)
Capital notes
(1)
capital structure
(1)
Capital transaction
(1)
Capital transactions
(2)
Captive insurance
(5)
Cargill
(1)
Cash box
(1)
Cash pool
(18)
Cash pooling
(1)
Cash pool leder
(1)
Cayman Islands
(10)
CbCR
(1)
CCCTB
(1)
CFC
(8)
CFC loan guarantee
(1)
Check-the-Box
(1)
Cherry Picking
(1)
Chevron
(1)
Chevron Doctrin
(1)
Choice of tested party
(1)
Circular arrangement
(4)
Citybank
(1)
CJIP
(1)
Clearance agreement
(1)
Clerical error
(1)
Closing agreement
(2)
Co-branding
(1)
Coca-Cola
(4)
coffee beans
(1)
Colourable devices
(2)
Combined Taxable Income (CTI)
(1)
Combined transactions
(2)
Comfort letter
(1)
Commercial justification
(2)
Commercial rationality
(5)
Commercial reality
(1)
Commissionaire arrangement
(10)
Commission expenses
(1)
commodities
(2)
Commodities Futures
(1)
Commodity Exchange Prices
(1)
Commodity transaction
(13)
Common Law
(1)
Comparability
(35)
Comparability adjustment
(5)
Comparability analysis
(10)
Comparability analysis – 9 step process
(1)
Comparability defects
(2)
Comparability factors
(5)
Comparable companies
(1)
Comparable data
(1)
Comparable royalty rates
(1)
Comparables
(4)
Comparable to a Bank Loan
(2)
Comparable Uncontrolled Price Method
(2)
Comparable uncontrolled transaction
(1)
Compensating adjustment
(4)
Compensating transactions
(1)
Competent Authority (Ca)
(1)
Conclude contracts on behalf of
(1)
Conduct of the parties
(2)
Conduit
(1)
Conduit company
(3)
Conduit jurisdictions
(3)
Conoco-Philips
(2)
Consistancy
(1)
Consolidated Tax Return
(1)
Consolidation requirement
(1)
Constructive dividends
(1)
Continuous losses
(13)
Contract manufacturing
(11)
Contract R&D
(3)
Contractual agreements
(1)
Contractual arrangement
(1)
Contractual rights
(1)
Contributed no value
(1)
Control
(3)
Controlled Foreign Companies (CFC)
(2)
Controlled transactions
(1)
Control over risk
(1)
Converse
(1)
Conversion of debt into shares
(1)
Conversion of receivables into shares
(1)
Converted into a commissionaire
(2)
Converted into a sales agent
(1)
Converted into a toll manufacturer
(1)
Convertible loan
(1)
Convertible Note
(2)
Corporate tax incentives
(1)
Corporate tax inversion
(2)
Corporate tax rate
(1)
Cost base
(5)
Cost contribution arrangement (CCA)
(4)
Cost deduction limitation
(1)
Cost of MAP
(1)
Cost plus mark up
(2)
Cost plus method
(15)
Cost sharing agreement
(15)
Country-by-Country Reporting
(2)
Country tax rate
(1)
Coupon payments
(1)
COVID-19
(1)
Credit arrangement
(1)
Credit rating
(2)
Crookes Brothers Ltd
(1)
Cross-border financing arrangements
(1)
cross-border transactions
(1)
Cross-guarantee agreement
(1)
CSA
(1)
CSA regs
(1)
CTI
(1)
Cullen Group
(1)
Cum-ex
(1)
CUP
(16)
CUP method
(30)
Curaçao
(1)
Customer lists
(1)
Customs
(1)
Customs costs
(1)
CUT method
(3)
CVAE (French tax on value-added generated by the enterprises)
(1)
Cyprus
(4)
Cytec
(1)
D
DAC
(1)
Daimler
(1)
Danone
(2)
DCF model
(4)
Debt
(1)
Debt instruments
(1)
Deduction
(1)
Deemed dividend
(2)
Deemed interest
(1)
Deemed international transaction
(1)
Deemed services transaction
(1)
Deferrals of payments
(1)
Definition of royalty
(2)
Delaware
(4)
Delineation
(6)
Delineation – Substance over Form
(2)
Dell
(2)
Denso
(1)
Dependent agent
(1)
Dependent agent PE (DAPE)
(1)
Derivative contracts
(2)
Deutsche Bank
(2)
Developing countries
(1)
Diageo
(1)
Did not reflect economic reality
(2)
Digital Economy
(4)
Digital presence
(1)
Digital Service Tax (DTS)
(3)
Digital tax
(2)
Disallowed deduction
(15)
Disclosure of Tax Avoidance Schemes
(1)
Discounted Cash Flow
(3)
Discounts vs commission
(1)
Discretionary assessment
(10)
Disguised expenses
(1)
Disguise true nature of transaction
(1)
Dispute
(1)
Dispute resolution
(2)
Disregarding corporate form
(1)
Disregarding the transaction
(4)
Distressed asset/debt
(1)
Distribution
(1)
Distribution agreement
(3)
Distribution services
(1)
Distributor
(1)
Diverted Profits Tax
(1)
Dividend or interest
(3)
Dividends
(8)
Dividends received deduction
(1)
dividend vs income
(1)
Doctrine of corporate entity
(1)
Documentation
(3)
Documentation denied
(2)
Documentation request
(2)
Dolce & Gabbana
(1)
Domestic legislation
(1)
Domestic transactions
(1)
Dominica
(1)
Double Dipping
(2)
Double Irish Dutch sandwich
(4)
Double non taxation
(5)
Double Taxation – Economic And Juridical
(1)
Double tax treaty
(12)
Downward adjustment
(1)
DTA
(1)
DTA article 5
(3)
DTA article 11
(1)
Dual-listed company arrangement
(2)
Dual stock market listing
(1)
Due and proper case handling
(1)
Duplicated services
(1)
DuPont
(1)
Dutch Antilles
(1)
E
Eaton
(1)
EBITDA
(1)
Economic activities
(2)
Economic circumstances
(1)
Economic ownership
(2)
Economic reason
(1)
Economic substance
(8)
Economic substance doctrine
(2)
effective control
(1)
Effective place of management
(4)
Effective tax rate
(1)
Elan
(1)
Elan Pharma
(1)
Eli Lilly
(1)
Embedded intangibles
(1)
Employee stock options
(5)
Empty shell
(1)
Ensco
(1)
Enterprise Resource Planning
(1)
Equity or Debt/Loan
(19)
EU
(6)
EU Commission
(1)
EU Parent Subsidiary Directive
(2)
European anti-avoidance doctrine
(1)
EU state aid rules
(5)
Evidence
(1)
Evraz Highveld Steel
(1)
Excessive interest
(4)
Excess profit exemption
(1)
Excess profit scheme
(3)
Exchange of information
(1)
Exchanges loss
(1)
Exclusive distribution right
(1)
Exclusive right
(1)
Exit taxation
(2)
Expert witnesses
(1)
Extensive credit
(1)
External comparables
(4)
Extreme Default Risk loan (EDR)
(2)
ExxonMobile
(2)
F
Facebook
(3)
Factoring
(4)
Facts and circumstances
(1)
Fairly represent
(1)
fairly represent test
(1)
Fair market value
(4)
FAPI
(1)
Fashion Box
(1)
Ferring
(1)
Fiat
(5)
Fictitious
(3)
Fictitious expenses
(1)
Fiji
(1)
Final losses
(3)
Financial capacity
(2)
Financial capacity to assume risk
(1)
Financial guarantee
(2)
Financial institution exemption
(2)
Financial service fee
(2)
Financial transactions
(7)
Financing structure
(1)
First Majestic Mining Corp
(1)
Fiscal autonomy
(1)
Fiscal motive
(1)
Fixed place of business
(6)
Flir Systems Inc
(1)
Foreign accrual property income
(1)
Foreign base company sales income
(1)
Foreign Tax Credit (FTC)
(1)
Foreign tax credits
(5)
Formality
(1)
Formula One
(1)
Formulas
(1)
Fragmentation
(1)
France
(3)
Franchise
(5)
Franchise agreement
(4)
Franchise fee
(1)
Fraud
(1)
Fraud of law
(1)
Fraus legis
(3)
Free dip
(1)
Freedom of establishment
(6)
Free Economic Zone
(1)
Freight costs
(1)
Full range
(1)
Functional analysis
(4)
functional and factual analysis
(1)
Functional substance
(1)
Funding cost
(1)
Futures Contract
(1)
G
GAAP
(1)
GAAR
(7)
Gain on sale
(1)
GE Medical
(1)
General Electric
(2)
Generic ingredience
(3)
Genuine economic activity
(1)
Germany
(1)
Gifts
(2)
Gjennomskjæring
(3)
GlaxoSmithKline
(1)
Glencore
(3)
Global formulary apportionment
(1)
Global market
(1)
Going concern
(2)
Goldman Sachs
(1)
Goodwill
(3)
Goodwill amortization
(3)
Google
(7)
Governmental regulation
(2)
Government assistance programmes
(1)
Government subsidies
(1)
Gross Margin
(1)
Gross Profit Ratio
(1)
Group Financing
(1)
Group Financing Exemption
(2)
Group name
(3)
Group rating
(2)
Group Service Center
(1)
Group service fee
(1)
Guam
(1)
Guarantee
(3)
Guarantee fee
(3)
Guarantee procurement fee
(1)
Guarantees
(1)
Gucci
(1)
Guernsey
(2)
Guidant Corporation
(2)
Guidelines
(1)
H
Harmful tax practices
(4)
Hazards of litigation
(1)
Hearings
(1)
Hedging
(2)
Hewlett-Packard
(3)
Hidden deposit
(1)
Hidden distribution of profits
(17)
Hidden dividends
(1)
Hidden inter-company service
(1)
Hierarchy of methods
(2)
Hindsight
(3)
Honda
(1)
Hong Kong
(7)
Hornbach-Baumarkt
(1)
HTVI
(2)
Huhtamäki
(1)
Hungary
(1)
Hyatt
(1)
hybrid debt instruments
(1)
Hybrid Entity
(1)
Hybrid Instrument
(1)
Hybrid loan
(6)
Hybrid Mismatch
(4)
Hybrid securities
(1)
Hyundai
(1)
I
IBM
(1)
ICAR
(1)
Identification of transaction
(1)
IGF
(1)
Ikea
(3)
Illegal state aid
(3)
Illegal tax benefit
(3)
Imabari Shipbuilding
(1)
Impairment loss
(1)
Implicit support/guarantee
(6)
Import/Export restrictions
(1)
Indefinite useful life
(1)
India
(3)
Indirect transfer of profits abroad
(2)
Information from after the transfer
(1)
Information on tax planning arrangements
(1)
Injunction
(1)
Insufficient documentation
(1)
Insurance
(1)
Insurance cost
(1)
Intangibles
(9)
Intangibles – Goodwill Know-how Patents
(1)
Intellectual property
(5)
Inter-company loan
(28)
Interactive map of tax jurisdictions
(1)
Interest
(7)
Interest and royalty directive
(2)
interest deductibility
(1)
Interest deduction
(18)
Interest free loan
(14)
Interest limitation
(5)
Interest rate
(14)
Intermediary Company
(4)
Internal comparables
(9)
Internal price list
(1)
Internal set-offs
(2)
Interpretation
(2)
Interpretation of “deemed”
(1)
Interpretation of article 5
(1)
Interpretation of article 7
(2)
Interpretation of international treaties
(1)
Interquartile range
(12)
intra-group loans
(7)
Intra-group services
(5)
Invalid on formal grounds
(1)
investment advisory agreement
(1)
Investment fund
(1)
Investment management
(1)
Ip box
(2)
Ireland
(46)
IRS overstepped its authority
(1)
Isle of Man
(3)
Israel
(1)
IT
(3)
Italy
(3)
J
Jersey
(4)
Johnson & Johnson
(1)
Joint audit
(1)
JTPF profit split report
(1)
Just and reasonable
(1)
K
Key Entrepreneurial Risk-Taking Function (KERT)
(1)
King
(1)
Know-how
(9)
L
L’oreal
(2)
Lables
(3)
Labuan
(1)
Leaked documents
(1)
Lease of real estate
(2)
Legal owner
(1)
legal ownership
(3)
Legal professional privilege
(1)
Legal status of TPG
(7)
Legitimate tax planning
(1)
Leveraged acquisition of shares
(3)
Leveraged buy out
(1)
Levi’s
(1)
LG
(1)
Libor
(1)
Licence agreements
(1)
License
(5)
License agreement
(10)
License fee
(1)
License of intangibles
(4)
License of technology
(1)
License of trademark
(5)
Limited risk
(2)
Limited Risk Distributors (LRD)
(30)
Limited risk support service
(1)
Limits on IRS authority
(2)
Linear appreciation
(1)
Loan agreement
(6)
Loan guarantee
(8)
Loan or Service
(1)
Loan relationship rules
(1)
Loans
(14)
Localisation
(1)
Local marked features
(1)
Location savings
(1)
Logo
(1)
Long term loan
(3)
Loss carry forward
(4)
Losses that continue indefinitely
(6)
Losses
(5)
Loss making comparables
(1)
Low-taxed investment participation
(1)
Lower quartile
(1)
Low rental fees
(1)
Low risk
(1)
Low risk distributor
(2)
Low risk service provider
(2)
Low tax jurisdiction
(10)
Low value-adding services
(1)
Lump-sum payment
(1)
Luxembourg
(36)
LuxLeaks
(1)
M
M&A
(1)
MAERSK
(1)
Magnetrol International
(1)
Malta
(3)
Management
(1)
Management fee
(7)
Management services
(2)
Mandatory Redeemable Preference Shares (MRPS)
(1)
Manual on transfer pricing
(1)
Manufacturing
(6)
Manufacturing processes
(1)
Maquiladora Structure
(1)
Marketing
(4)
marketing activities
(2)
Marketing and promotion)
(1)
Marketing costs
(1)
Marketing hubs
(9)
Marketing intangible
(2)
Marketing services
(3)
Market penetration strategy
(1)
Market price of shares
(1)
Marshall Islands
(1)
MasterCard
(1)
Mauritius
(3)
McDonald’s
(5)
Median
(4)
Medical
(1)
Medtronic
(1)
Meetings of the board of directors
(1)
MEMAP
(1)
Merck
(1)
Mercury Interactive
(1)
Merger
(1)
Mersin Free Zone
(1)
method chosen by the taxpayer
(1)
Mexico
(2)
Microsoft
(10)
Midasplayer AB
(1)
Minimum Business Tax
(1)
Mining
(20)
Mismatch
(1)
Misrepresentation
(1)
Model tax convention
(1)
Money laundering
(1)
Most appropriate method
(3)
Multible year data
(1)
Multilateral Instrument
(1)
Multiple deviations
(3)
Multiple year data
(1)
Mutual agreement procedure (MAP)
(4)
N
Nestle
(4)
Netflix
(1)
Netherlands
(33)
Netherlands Antilles
(4)
Nevada
(1)
New Zealand
(1)
Nexus
(1)
Nike
(2)
Nivea
(1)
No activities
(1)
No commercial purpose or rationale
(4)
No control over risk
(2)
Nokia
(1)
Non-arm’s-length practices
(1)
Non-arm’s-length terms
(1)
Non-cash benefits
(1)
Non-Cooperative Tax Jurisdictions
(1)
Non-deductible costs
(3)
Non-interest bearing
(1)
Non-recognition
(8)
Non-retroactivity of rules
(1)
Non domiciled
(2)
Normal prise
(1)
Normal value
(4)
Normet
(1)
Norway
(1)
No substance
(2)
Not a genuine contract
(1)
not at the same marketing stage
(1)
Notional cash pooling
(1)
Notional income
(2)
Notional interest
(1)
Not recharacterisation
(1)
No written terms
(1)
O
Obiter dictum
(2)
OECD
(6)
OECD Transfer Pricing Guidelines
(3)
OEM
(2)
Offshore Financial Centers
(2)
Oil
(1)
Oil and gas
(10)
Oil rig
(1)
Oil trading
(4)
Oman
(1)
On behalf of
(2)
One way street
(1)
Operating income
(1)
Operating margin
(2)
Optional convertible notes
(1)
Options
(2)
Options realistically available
(3)
Oral interviews
(1)
Orange Telecom
(1)
Ownership
(1)
P
Panama
(2)
Panama papers
(1)
Paradise Papers
(1)
Parent company guarantee
(3)
participation loan
(1)
Patents
(2)
Penalty/Fine
(5)
PepsiCo
(1)
Performed all critical functions
(1)
Permanent establishment
(33)
Perrigo
(2)
Petroleum
(1)
Pfizer
(2)
Pharma
(1)
Pharmaceutical
(18)
Pharmaceutical products
(2)
Philips
(1)
Piaggio
(1)
Pillar I
(1)
Pillar II
(1)
Pipeline
(1)
Place of activities
(1)
Platform Contribution Transaction
(1)
Platts quotes
(3)
POEM
(1)
Pomellato
(1)
Portfolio management
(1)
Post restructuring results
(1)
Potassium chloride
(1)
Pre-existing intangibles
(4)
Preferential tax regimes
(2)
Preparatory and auxiliary
(1)
pretax profit
(1)
Prevent profit shifting
(1)
Price adjustment
(1)
Price adjustment clause
(2)
Price formula
(1)
Price sharing
(2)
PriceSmart
(1)
Pricing formula
(1)
Principle of proportionality
(1)
Proctor & Gamble
(2)
Procurement activities
(4)
Procurement hubs
(1)
Product characteristics
(1)
Profit-participating loan
(1)
Profit adjustment
(1)
Profit Level Indicator (PLI)
(2)
Profit potential
(1)
Profit shifting
(1)
Profit split
(3)
Profit split method
(5)
Profit splitting factors
(1)
Prohibited aid
(1)
Prohibited payment
(1)
Promissory notes
(1)
Prudent and diligent business manager
(4)
Puerto Rico
(6)
purchase commissions
(1)
Purchase Price Allocation (PPA)
(1)
Q
Qiagen
(1)
Qualified cost-sharing arrangements
(2)
Quoted commodity prices
(1)
R
R&D
(2)
R&D payments
(1)
Ratio legis
(1)
Rational investor
(1)
Re-invoicing
(1)
Real Estate
(1)
Rebuttable presumption
(1)
Recharacterise
(13)
Recognition of actual transaction
(1)
Redington
(1)
Refinancing
(1)
Refinancing sub-group
(1)
Related-party loan
(5)
Related transactions
(1)
Relief from double taxation
(3)
Relief from Royalty method
(5)
Renegotiation of contract
(2)
Rent
(2)
Reorganisation
(1)
Repatriation of dividends
(1)
Requalification
(3)
Resale price method
(14)
Research and development (R&D)
(4)
Research and development costs
(1)
Reserve Mechanical Corp
(1)
Residual-business assets
(1)
Residual profit split
(2)
Retroactive Effect
(1)
Retroactive indebtedness
(1)
Retroactive Legislation
(1)
Retrospective documentation
(1)
Reverse merger
(1)
Revised tax return
(1)
Rights of dividends
(1)
Ring fence profits
(1)
Rio Tinto
(2)
Risk
(2)
Risk-adjusted rate of return
(1)
Risk-free rate of return
(1)
Risk assessment
(2)
Risk capital deduction scheme
(1)
Risk free return
(1)
Risk incurred
(1)
ROTC (Return On Total Cost)
(1)
Round robin
(3)
Roundtrip arrangement
(3)
Routine distributor
(2)
Royalties
(9)
Royalty
(25)
Royalty and License Payments
(8)
Royalty barrier
(1)
Royalty fee payments
(7)
Royalty payment
(5)
Royalty routing
(2)
RPM method
(3)
Rule of 183 days
(1)
Russia
(1)
S
Safe habor rates
(2)
Saint Laurent
(1)
Sale-and-leaseback
(2)
Sale of a share in a GmbH
(1)
Sale of property
(1)
Sale of subsidiary
(1)
Sale of the trademark
(1)
Sales and distribution
(2)
Sales and marketing hubs
(1)
Sales commissions
(2)
Sales services
(1)
Sales tax
(1)
Sales through Singapore
(2)
Samoa
(1)
Samsung
(1)
Santander
(1)
SAP
(1)
Sasol
(3)
Scam
(2)
Seagate
(1)
Secondary adjustments
(1)
Secret comparables
(3)
Selective advantage
(2)
Selectivity
(1)
Self-developed intangibles
(1)
Self incrimination
(1)
Senate hearing
(2)
Series of related-party transactions
(1)
Series of related transactions
(1)
Series of transactions
(4)
Service cost
(4)
Service fees
(6)
Services
(4)
Settlement
(2)
Settlement must be principled
(1)
Sham transactions
(6)
Share capital
(1)
Shared service center
(1)
Shareholder
(1)
Shareholder interests
(1)
Shareholder loan
(1)
Shareholder services
(1)
Shares
(1)
Shell
(3)
SICAV
(1)
Sifto
(1)
Significant people function
(2)
Silver prices
(1)
Silver Wheaton
(1)
Simulated transactions
(1)
Singapore
(16)
Singapore sling
(2)
Singapore trading hub
(2)
single unified economic entity
(1)
Sinks
(1)
Sixth method
(1)
Skatteverket
(1)
Sodexho
(1)
Soft spots
(1)
Software
(1)
Software services
(1)
Solely for tax-related reasons
(1)
Source code
(1)
Sourcing services
(1)
Spain
(1)
Special economic zone
(1)
Spot price
(1)
Stand alone rating
(1)
Standing in the shoes of
(1)
Starbucks
(6)
STARS transaction
(2)
Start-up loss
(1)
State aid
(18)
Stateless income
(2)
Statoil
(1)
Statuatory powers
(1)
Statute of limitation
(4)
Statutory powers
(1)
Step-up clause
(1)
Step down subsidiary
(1)
Stipulation of Settled Issues
(1)
Stock-based compensation
(2)
Stock based compensation costs
(1)
Stock option costs
(2)
Strictly indispensable
(1)
Structured finance transactions
(2)
Submission of evidence
(3)
Subpart F income
(2)
Substance over form
(11)
Substance test
(4)
Sufficiently influenced
(1)
Suncor Energy
(1)
Supply chain
(1)
Support services
(1)
Swap
(3)
Swiss
(12)
Swiss trading hub
(9)
Switzerland
(32)
Synergies
(3)
Syngenta Group
(1)
Synthetic transfer
(1)
T
tainted sales income
(1)
Tanzania
(1)
Tax-Free Zone
(2)
Taxable gains
(1)
Tax advantages
(6)
Tax advisor liability
(2)
Tax arbitrage
(1)
Tax assessment
(2)
Tax avoidance
(32)
Tax deduction of losses
(3)
Tax depreciation
(3)
Tax evasion
(10)
tax exempt
(1)
Tax free dividends
(2)
Tax havens
(7)
Tax losses
(5)
Tax planning
(3)
Tax residence
(1)
Tax ruling
(8)
Tax schemes
(15)
Tax shelter
(1)
Tax structure
(1)
Technology license agreements
(3)
Telefonica
(1)
Telenor
(1)
Temporary restriction on payments
(1)
Terminal value
(1)
Termination
(1)
Termination fee
(1)
Termination of option
(1)
Terms and conditions
(3)
Terretoriality Principle
(3)
Tested party
(2)
Tetra Pak
(1)
The accrual principle
(1)
Thin cap
(4)
Thin Capitalisation
(2)
Thin capitalization
(1)
Timing of adjustment
(2)
TNMM
(44)
Toll manufacturer
(3)
Toolkit
(1)
Total E&P
(1)
Total return swap
(1)
TPG version
(3)
Trademark
(18)
Trademark license agreement
(4)
Trade names
(4)
Trading companies
(1)
Trading hub
(8)
Transfer of activity
(3)
Transfer of FAR
(3)
Transfer of intangibles
(8)
Transfer of profits abroad
(3)
Transfer pricing
(1)
Transfer pricing documentation
(17)
Transfer Pricing Guidelines
(4)
Transfer pricing legislation
(1)
Transfer pricing methods
(5)
Transport services
(1)
Treasury
(3)
treasury functions
(1)
Treasury regulations
(1)
Treaty
(1)
Treaty Abuse
(3)
Treaty benefits
(1)
Treaty shopping
(4)
Trible dip
(1)
Trinidad and Tobago
(1)
Triple dip
(1)
Tysabri
(1)
U
UK
(5)
UK parliament
(1)
UK treasury company
(1)
UN
(1)
Unallowable purpose
(2)
Unconstitutional
(4)
Underreported income
(1)
UN Guidelines
(1)
Unified Approach
(1)
Unilateral Measures
(1)
Unilever
(1)
United Arab Emirates
(1)
United Nations
(1)
Univar
(2)
Unjustified tax benefit
(10)
unrecognized transaction
(2)
Unrelated party
(2)
Unsecured loans
(3)
Unusual expenses
(1)
Uranium
(2)
US
(4)
Useful life
(1)
Use of other methods
(1)
US senate
(1)
US Supreme Court
(1)
US tax court
(1)
US Treasury
(2)
US Virgin Islands
(1)
V
Valuation
(18)
Value
(1)
Value does not disappear
(1)
Vanuatu
(1)
VAT (Costoms)
(3)
VAT fraud
(1)
Vespa
(1)
vGA (verdeckte Gewinnausschüttung)
(4)
Viacom
(1)
Violation of the treaty
(1)
Volume discounts
(1)
W
WACC
(1)
Warranty
(2)
Water utility company
(1)
Wells Fargo
(1)
Western Digital
(1)
Westpac
(1)
Westpac Banking Corporation
(1)
Whirlpool
(1)
Wholesale vs retail
(1)
Wholly artificial arrangements
(3)
Wind turbines
(1)
Withholding tax
(12)
World Bank
(1)
Write off
(1)
Written agreement
(2)
Written Agreement/Contract
(2)
X
Xilinx
(1)
Y
Year end adjustment
(6)
Z
Zaraim
(1)
Zero-coupon bond
(2)
Zero balancing pool
(3)
1
10Q
(1)