Dispute Resolution Archives - Page 14 of 14

Xilinx Inc. v. Commissioner of Internal Revenue

International, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing, United States / ATL-Editor

The Xilinx Inc. case revolves around whether costs related to employee stock options (ESOs) should be included in the cost-sharing agreement (CSA) between Xilinx Inc. and its subsidiary Xilinx Ireland (XI) under U.S. tax regulationsTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and corporations contribute financially to support government functions. These laws define the types of taxes, the applicable rates, and the regulations regarding payment and compliance. They also outline the rights and obligations of taxpayers, ensuring a balanced and fair approach to funding public... More.

Xilinx Inc. v. Commissioner of Internal Revenue Read More »

Supreme Court Judgment Analysis: Morgan Stanley & Co. Inc. v. DIT (India)

Dispute Resolution, India, International, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / Dr Daniel N Erasmus

The case of Morgan Stanley & Co. Inc. v. DIT (India) centered on the determination of whether Morgan Stanley & Co. Inc. (MSCo), a U.S.-based company, had a Permanent Establishment (PE) in India through its subsidiary, Morgan Stanley Advantage Services Pvt. Ltd. (MSAS).

Supreme Court Judgment Analysis: Morgan Stanley & Co. Inc. v. DIT (India) Read More »

Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance

Case Summaries, EU, FP News, International, International Tax, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing, United Kingdom / Dr Daniel N Erasmus

The Cadbury Schweppes case is a seminal ruling in the context of the European Union’s freedom of establishment and the limitations on Member States’ tax authorities to impose tax measures on Controlled Foreign Companies (CFCsControlled Foreign Corporations (CFCs) are a fundamental concept in international taxation, referring to foreign companies that are under the control of domestic shareholders. Control is typically established when residents of a country, either individually or collectively, own more than a specified percentage of a foreign company’s shares, voting rights, or have the ability to exert substantial influence over its decision-making.... More).

Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance Read More »

Motorola Inc. vs. India (DCIT)

FP News, India, International, International Tax, Permanent Establishment, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries / Dr Daniel N Erasmus

The case revolves around cross-appeals by Motorola, Ericsson, and Nokia against the Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable... More Department of India, challenging the taxability of revenues generated from the supply of equipment and software to Indian telecom operators.

Motorola Inc. vs. India (DCIT) Read More »