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
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
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)
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