TP Keywords
A
- Abbott (1)
- Abnormal act of management (10)
- Abnormal and gratuitous advantages (3)
- ABSA BANK (1)
- 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 (3)
- Abuse of the Act (1)
- Abusive (1)
- Acacia (1)
- Accenture (1)
- Accounting standards (2)
- Accounts receivable (1)
- Accrued interest (2)
- Acquisition of distribution right (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)
- Advantageous tax regime for coordination centres (1)
- Advertising (2)
- Advertising campaign (1)
- Advisor liability (1)
- Ad words (1)
- Afghanistan (1)
- Agent (1)
- Aggregated transactions (7)
- 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 (2)
- Allocation of income (2)
- Allocation of losses (1)
- ALTA Energy (1)
- Altera (4)
- AMADEUS database (1)
- Amazon (6)
- AmBev (1)
- American Samoa (1)
- AMP (advertising) (2)
- Analog Devises (1)
- Anguilla (1)
- Annulment (1)
- Anti-avoidance provisions (1)
- Anti Arbitrage Rules (1)
- Anticipated benefit (1)
- ANZ (1)
- AOA (5)
- 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 (3)
- Article 7 (8)
- Article 9 (6)
- Article 12 (1)
- Article 49 TFEU (3)
- Article 108 TFEU (1)
- Artificial arrangements (8)
- 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 (6)
- Audit (1)
- Audit cost (2)
- Australia (2)
- Authorised OECD approach (1)
- Automatic exchange of information (1)
- Auxiliary Activities (3)
- Average external financing rate (1)
- Avery Dennison (1)
- AXA (1)
B
- Back taxes (3)
- Back to back arrangement (2)
- Bad debt (2)
- Bahamas (3)
- Bank (3)
- Bank of Montreal (1)
- bank syndicate (1)
- Barbados (8)
- Bargaining power (5)
- Bargain made at arm's length (1)
- Bayer (3)
- BDO distressed debt structure (1)
- Beiersdorf (1)
- Belgium (11)
- Belize (1)
- Benchmark (4)
- Benchmark study (19)
- Beneficial owner (14)
- Benefit test (17)
- Ben Nevis (1)
- BEPS (2)
- BEPS Action 5 (1)
- Bermuda (11)
- Best Method Rule (4)
- beverage (1)
- BHP Billiton (3)
- Billing center (1)
- Binding ruling (1)
- Biogen (1)
- Black & Decker (1)
- Blackrock (1)
- Blizzard (1)
- Blocking effect (1)
- BlueCrest (1)
- Bluestar Silicones France (1)
- BNZ (1)
- BNZ Investments Ltd (1)
- Bona fide business rational (3)
- Borealis (1)
- Borrowing capacity (1)
- Borrowing cost (2)
- Boston Scientific (1)
- Bottega Veneta (1)
- Bottled water (1)
- BP (1)
- Branch of bank (1)
- Brand name (4)
- Brazil (1)
- Brazilian Government bonds (1)
- Brepols-doctrin (3)
- Bright Line Test (2)
- Brightstar (1)
- Bristol-Myers Squibb (1)
- British American Tobacco (2)
- British Virgin Islands (5)
- Broadcom (2)
- Bundled transactions (1)
- Burden of proof (Onus) (47)
- Burlington Resources (1)
- Business activities (1)
- Business profits (1)
- Business purpose (3)
- Business rationale (11)
- Business reasons (8)
- Business restructuring (11)
- Business strategies (2)
- Buy-in payment (1)
- buy-sell distributor (1)
- Buy back arrangement (1)
C
- Cadbury-Schweppes (1)
- Cadence (1)
- CAIA-tax scheme (1)
- call centre services (1)
- Cameco (5)
- 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 (6)
- Cargill (1)
- Caribú project (1)
- Cash box (1)
- Cash pool (19)
- Cash pooling (1)
- Cash pool leder (1)
- CA Technologies (1)
- Caterpillar (1)
- Cayman Islands (12)
- CbCR (1)
- CCCTB (1)
- Central tendency (1)
- CFC (8)
- CFC loan guarantee (1)
- Check-the-Box (1)
- Cherry Picking (1)
- Chevron (1)
- Chevron Doctrin (1)
- China (1)
- Choice of tested party (1)
- Circular arrangement (6)
- Citybank (1)
- CJIP (1)
- Clearance agreement (1)
- Clerical error (1)
- Closing agreement (2)
- Co-branding (1)
- Coca-Cola (4)
- coffee beans (1)
- Collateral (2)
- Colourable devices (2)
- Combined Taxable Income (CTI) (1)
- Combined transactions (2)
- Comfort letter (1)
- comm (1)
- Commercial justification (3)
- Commercial rationality (7)
- Commercial reality (2)
- Commissionaire arrangement (10)
- Commission expenses (1)
- commodities (2)
- Commodities Futures (1)
- Commodity Exchange Prices (1)
- Commodity transaction (15)
- Common control (1)
- Common Law (1)
- Comparability (37)
- Comparability adjustment (6)
- Comparability analysis (10)
- Comparability analysis - 9 step process (1)
- Comparability defects (6)
- Comparability factors (7)
- Comparable companies (1)
- Comparable data (5)
- Comparable royalty rates (1)
- Comparables (11)
- Comparable to a Bank Loan (3)
- Comparable Uncontrolled Price Method (2)
- Comparable uncontrolled transaction (1)
- Compensating adjustment (4)
- Compensating transactions (1)
- Competent Authority (Ca) (1)
- Computer Associates (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 (3)
- Contemporaneous data (1)
- Continuous losses (19)
- Contract manufacturing (13)
- Contract R&D (4)
- 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 (2)
- Conversant International Ltd (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 (2)
- Converted into a toll manufacturer (1)
- Convertible bonds (1)
- Convertible loan (1)
- Convertible Note (3)
- Coordination Centre (1)
- Corporate tax incentives (1)
- Corporate tax inversion (3)
- Corporate tax rate (1)
- Cost allocation (1)
- Cost base (6)
- 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 (16)
- 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 (38)
- Curaçao (1)
- Currency loss (1)
- Customer lists (3)
- Customs (1)
- Customs costs (1)
- Customs valuations (1)
- CUT method (3)
- CVAE (French tax on value-added generated by the enterprises) (1)
- Cyprus (6)
- Cytec (1)
D
- D&S S.A. (1)
- DAC (1)
- Daimler (1)
- Danone (2)
- Date of shipment (1)
- DCF model (4)
- Debt (1)
- Debt instruments (1)
- Debt pushdown (1)
- Deduction (1)
- Deemed dividend (2)
- Deemed interest (1)
- Deemed international transaction (1)
- Deemed services transaction (1)
- Deferrals of payments (1)
- Definition of royalty (3)
- Delaware (5)
- Delineation (6)
- Delineation – Substance over Form (3)
- Dell (2)
- DeltaCrédit (1)
- Denso (1)
- Dependent agent (1)
- Dependent agent PE (DAPE) (2)
- Deposit (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)
- DIGITEX (1)
- Disallowed deduction (26)
- Disclosure of Tax Avoidance Schemes (1)
- Discounted Cash Flow (3)
- Discounts vs commission (1)
- Discount (1)
- Discretionary assessment (11)
- Disguised expenses (1)
- Disguise true nature of transaction (1)
- Disney (1)
- Disneyland (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 (7)
- Diverted Profits Tax (1)
- Dividend or interest (5)
- Dividends (13)
- Dividends received deduction (1)
- Dividend stripping (1)
- dividend vs income (1)
- Doctrine (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 (3)
- Double Irish Dutch sandwich (4)
- Double non taxation (5)
- Double taxation (1)
- Double Taxation - Economic And Juridical (1)
- Double tax treaty (15)
- Downward adjustment (3)
- DTA (1)
- DTA article 5 (4)
- 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)
- Dynamic interpretation (1)
E
- Eaton (1)
- EBITDA (1)
- Economic activities (3)
- Economic activity (1)
- Economic circumstances (1)
- Economic ownership (2)
- Economic rationality (1)
- Economic reason (1)
- Economic substance (9)
- Economic substance doctrine (3)
- Ecuador (2)
- Edison Spa (1)
- effective control (1)
- Effective place of management (4)
- Effective tax rate (1)
- Elan (1)
- Elan Pharma (1)
- Eli Lilly (1)
- Elkem Silicones France SAS (1)
- Embedded intangibles (1)
- Employee stock options (6)
- Empty shell (1)
- Ensco (1)
- Enterprise Resource Planning (1)
- Equity or Debt/Loan (23)
- EU (6)
- EU Arbitration Convention (1)
- EU Commission (1)
- EU Parent Subsidiary Directive (2)
- European anti-avoidance doctrine (1)
- EU state aid rules (5)
- Evidence (3)
- Evraz Highveld Steel (1)
- Excessive interest (4)
- Excess profit exemption (1)
- Excess profit scheme (3)
- Exchange of information (2)
- Exchange rate losses (1)
- Exchanges loss (1)
- Exclusive distribution right (3)
- Exclusive right (1)
- Exit taxation (2)
- Expert witnesses (2)
- Extensive credit (1)
- External comparables (5)
- Extraordinary losses (1)
- 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 (1)
- Fashion Box (1)
- Ferragamo (1)
- Ferring (1)
- Fertilizer (1)
- Fiat (5)
- Fictitious (3)
- Fictitious expenses (1)
- Fiji (1)
- Final losses (3)
- Financial capacity (2)
- Financial capacity to assume risk (2)
- Financial crisis (2)
- Financial guarantee (2)
- Financial institution (1)
- 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 (4)
- Free dip (1)
- Freedom of establishment (7)
- Free Economic Zone (1)
- Freight costs (1)
- Full range (4)
- Functional analysis (5)
- functional and factual analysis (2)
- Functional substance (1)
- Funding cost (1)
- Futures Contract (1)
G
- GAAP (1)
- GAAR (7)
- GAARs and SAARs in tandem (1)
- 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 (5)
- Goodwill amortization (4)
- Google (7)
- Governmental regulation (5)
- Government assistance programmes (1)
- Government subsidies (1)
- Granting of discounts (1)
- Gross Margin (3)
- 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 (4)
- Guarantee fee (3)
- Guarantee procurement fee (1)
- Guarantees (1)
- Gucci (1)
- Guernsey (4)
- Guidant Corporation (2)
- Guidelines (1)
H
- Harmful tax practices (4)
- Hazards of litigation (1)
- Hearings (1)
- Hedge funds (1)
- Hedging (3)
- Hewlett-Packard (3)
- Hidden distribution of profits (24)
- Hidden dividends (1)
- Hidden inter-company service (1)
- Hierarchy of methods (2)
- Hindsight (4)
- Honda (1)
- Hong Kong (9)
- Hornbach-Baumarkt (1)
- HSBC bank (1)
- HTVI (2)
- Huhtamäki (1)
- Hungary (1)
- Hyatt (1)
- hybrid debt instruments (2)
- Hybrid Entity (1)
- Hybrid Instrument (1)
- Hybrid loan (7)
- Hybrid Mismatch (4)
- Hybrid securities (1)
- Hyundai (3)
I
- IBM (2)
- ICAR (1)
- Identification of transaction (1)
- IGF (1)
- Ikea (3)
- Illegal state aid (3)
- Illegal tax benefit (3)
- Imabari Shipbuilding (1)
- Impairment loss (1)
- Impermissible arrangement (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 injunction (1)
- Information on tax planning arrangements (1)
- ING DIRECT B.V (1)
- Injunction (1)
- Instruktionsmaxime (2)
- Insufficient documentation (1)
- Insurance (1)
- Insurance cost (2)
- Intangibles (10)
- Intangibles – Goodwill Know-how Patents (1)
- Intellectual property (5)
- Inter-company loan (32)
- Interactive map of tax jurisdictions (1)
- Interest (8)
- Interest and royalty directive (2)
- interest deductibility (1)
- Interest deduction (20)
- Interest expense (2)
- Interest for late payment of taxes (1)
- Interest free loan (15)
- Interest limitation (6)
- Interest rate (24)
- Interest vs Dividend (1)
- Intermediary Company (5)
- Intermediary trader (1)
- Internal comparables (11)
- Internal CUP (2)
- Internal price list (2)
- Internal set-offs (2)
- International Profit Allocation (1)
- Interpretation (3)
- Interpretation of "deemed" (1)
- Interpretation of article 5 (3)
- Interpretation of article 7 (2)
- Interpretation of international treaties (1)
- Interquartile range (17)
- intra-group loans (10)
- Intra-group services (6)
- Intracom (1)
- Invalid on formal grounds (2)
- investment advisory agreement (1)
- Investment fund (1)
- Investment management (1)
- Ip box (2)
- Ireland (49)
- IRS overstepped its authority (1)
- Isle of Man (3)
- Israel (1)
- IT (3)
- Italy (3)
- ITOCHU (1)
J
- Jersey (5)
- Johnson & Johnson (1)
- Joint audit (1)
- Joint Venture (1)
- JTPF profit split report (1)
- Jurisdiction of the Court (1)
- Just and reasonable (1)
K
- Key Entrepreneurial Risk-Taking Function (KERT) (1)
- King (1)
- Know-how (10)
- Knowledge of Scheme (1)
L
- L'oreal (2)
- Lables (4)
- Labuan (1)
- Lack of evidens (1)
- LAQC (1)
- Leaked documents (1)
- Lease of real estate (2)
- Lebanon (1)
- Legal owner (1)
- legal ownership (3)
- Legal professional privilege (1)
- Legal status of TPG (8)
- Legitimate tax planning (1)
- Lending shares (1)
- Letter of comfort (1)
- Leveraged acquisition of shares (3)
- Leveraged buy out (2)
- Levi's (1)
- LG (1)
- Libor (1)
- Licence agreements (2)
- License (5)
- License agreement (12)
- License fee (4)
- License of intangibles (4)
- License of technology (1)
- License of trademark (6)
- Limited risk (2)
- Limited Risk Distributors (LRD) (33)
- Limited risk support service (1)
- Limits on IRS authority (2)
- Linear appreciation (1)
- Loan agreement (7)
- Loan guarantee (8)
- Loan offer (1)
- Loan or Service (1)
- Loan relationship rules (1)
- Loans (20)
- Local comparables (2)
- Localisation (1)
- Local marked features (2)
- Location savings (1)
- Logo (1)
- Long term loan (3)
- Loss carry forward (4)
- Losses in foreseeable period (1)
- Losses that continue indefinitely (6)
- Losses (5)
- Loss making comparables (2)
- Low-taxed investment participation (1)
- Lower quartile (2)
- Low rental fees (1)
- Low risk (1)
- Low risk distributor (7)
- Low risk service provider (2)
- Low tax jurisdiction (12)
- Low value-adding services (1)
- Lump-sum payment (1)
- Luxembourg (39)
- LuxLeaks (1)
- Luxury goods (1)
M
- M&A (1)
- MACQUARIE (1)
- MAERSK (1)
- Magnetrol International (1)
- Malta (3)
- Management (1)
- Management fee (10)
- Management services (3)
- Mandatory Redeemable Preference Shares (MRPS) (1)
- Manual on transfer pricing (1)
- Manufacturing (7)
- Manufacturing processes (1)
- Maquiladora Structure (1)
- Marketing (4)
- marketing activities (2)
- Marketing and distribution (1)
- Marketing and promotion) (1)
- Marketing costs (1)
- Marketing hubs (9)
- Marketing intangible (2)
- Marketing services (3)
- Market penetration strategy (2)
- Market price of shares (1)
- Marshall Islands (1)
- MasterCard (1)
- Mauritius (3)
- Mazda (2)
- McDonald's (5)
- Median (9)
- Medical (1)
- Medical equipment (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 (11)
- Midasplayer AB (1)
- Minimum Business Tax (1)
- Minimum capitalisation requirements (1)
- Mining (22)
- Mismatch (2)
- Misrepresentation (1)
- mixed-member partnership (1)
- Model tax convention (1)
- Money laundering (1)
- Mongolia (1)
- Monsanto (2)
- Most appropriate method (4)
- Multi-year data (1)
- Multilateral Instrument (1)
- Multiple deviations (3)
- Multiple year data (4)
- Mutual agreement procedure (MAP) (4)
N
- Nestle (4)
- Net cost plus (1)
- Netflix (1)
- Netherlands (34)
- Netherlands Antilles (4)
- Nevada (1)
- New Zealand (1)
- Nexus (1)
- Nike (3)
- Nivea (1)
- No activities (1)
- No commercial purpose or rationale (6)
- No control over risk (3)
- 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 (5)
- Non-interest-bearing loan (2)
- Non-interest bearing (1)
- Non-recognition (12)
- Non-retroactivity of rules (1)
- Non-voting shares (2)
- Non domiciled (2)
- Normal prise (1)
- Normal value (4)
- Normet (1)
- Norway (1)
- No substance (4)
- Not a bank (1)
- 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 (2)
O
- Obiter dictum (2)
- Object-based method (1)
- occupational income (1)
- OECD (6)
- OECD model tax convention (1)
- OECD Model Tax Treaty (1)
- OECD Transfer Pricing Guidelines (5)
- OEM (2)
- Offshore Financial Centers (2)
- Oil (1)
- Oil and gas (12)
- 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 (5)
- Oral interviews (1)
- Orange Telecom (1)
- Ownership (1)
- Oyu Tolgoi LLC (1)
P
- Panama (2)
- Panama papers (1)
- Paradise Papers (1)
- Parent company guarantee (3)
- Participation certificates (2)
- participation loan (1)
- Partner Incentivisation Plan (1)
- Party to a tax arrangement (1)
- Patents (2)
- Penalty/Fine (9)
- PepsiCo (1)
- Performed all critical functions (1)
- Permanent establishment (38)
- Perrigo (2)
- Petroleum (1)
- Pfizer (2)
- Pharma (1)
- Pharmaceutical (20)
- Pharmaceutical products (2)
- Philips (1)
- Piaggio (2)
- Pillar I (1)
- Pillar II (1)
- Pipeline (1)
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