India: CBDT notifies the arm’s-length pricing variation limit for 2021-22

06 December, 2021

On 29 October 2021, the Central Board of Direct Taxes (CBDT) has published Notification No. 124/2021, which provides for a tolerance limit of 1% for wholesalers and 3% in all other cases for the arm’s-length pricing determination in the

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Norway: Supreme Court issues rules in favor of Shell subsidiary in transfer pricing case

16 June, 2020

On 28 May 2020, the Norwegian Supreme Court issued a ruling in a transfer pricing case between the Shell group’s Norway subsidiary, A/S Norske Shell, and the Norwegian oil taxation office. A / S Norske Shell has petroleum activities on the

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