Author (Person) | Baker, Philip |
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Series Title | Intertax |
Series Details | Vol.38, No.4, April 2010, p194–196 |
Publication Date | April 2010 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
Abstract: Some cases have the potential to become seminal judgments and leading cases: this is perhaps one of those. At issue in the case was that compatibility of cross-border transfer pricing legislation within the European Union (EU) where no similar legislation operated in a domestic context. Had the case been decided the other way, Member States would have had to re-think both their transfer pricing legislation and other cross-border anti-avoidance legislation. Even so, there are important details in the judgment that may have wider ramifications. |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Law, Taxation |
Countries / Regions | Europe |