India: Tax Court rules on selection of comparables

17 April, 2013

In determining transfer prices between a taxpayer and related parties one of the permitted methods is the transactional net margin method (TNMM). This compares profit margins to an appropriate base such as sales, assets or costs realized from a

See More

Portuguese Court’s decision in transfer pricing dispute relating to inter-company loan and management fees

27 February, 2013

The arbitration administrative court in Portugal recently ruled in favour of the taxpayer in a dispute with the Portuguese Tax Authorities (TA) in respect to the application of the arm’s length principle to inter-company loan and management fee

See More