In this edition of Transfer Pricing Times, we present the latest
and most relevant
transfer pricing issues and developments from around the
globe.
In the "
European Court Decisions on Starbucks and Fiat State Aid
Cases" article, we discuss recent decisions by the General
Court of the European Union on two major State Aid cases dealing
with the Luxembourg tax authority's ruling for Fiat Chrysler
Finance Europe and the Dutch tax authority's ruling for
Starbucks Manufacturing EMEA BV.
In the "
OECD Releases MAP Statistics for 2018" article, we review
interesting statistics put out by the OECD's pertaining to
Mutual Agreement Procedure (or "MAP") cases.
In the "
Australia Court Rules in Favor of Glencore in Transfer Pricing
Case" article, we summarize the Federal Court of
Australia's decision in the case of Glencore Investment Pty Ltd
v. the Commissioner of Taxation on September 3, 2019.