International Archives - Academy of Tax Law

France vs SAS Roger Vivier: TRANSFER PRICING CASE

Case Summaries, EU, FP News, France, International, International Tax, OECD, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / ATL-Editor

The judgment revolves around a tax disputeTax Disputes arise when there is a disagreement between taxpayers and tax authorities regarding the interpretation or application of tax laws. These disputes may concern various issues such as the accuracy of a tax return, the eligibility for tax deductions or credits, the correct amount of tax liability, or transfer pricing adjustments. Tax disputes can lead to lengthy legal proceedings... More between SAS Roger Vivier Paris, a distributor of luxury goods, and the French tax authorities. The core issue concerns transfer pricing adjustmentsTransfer Pricing Adjustments are modifications made to the pricing of transactions between related entities within a multinational enterprise (MNE) by tax authorities or the MNE itself. These adjustments are carried out to ensure compliance with the arm’s length principle, which stipulates that prices for intercompany transactions should reflect what independent parties would have agreed upon under similar circumstances. The arm’s... More made for the financial years 2012–2014, with the tax authorities asserting that SAS Roger Vivier Paris indirectly transferred profits to foreign-related parties in non-arm’s length conditions.

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India vs SC Lowy P.I. (Lux): International Tax Case

Case Summaries, FP News, India, International, International Tax, OECD, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / ATL-Editor

The judgment in SC Lowy P.I. (Lux) S.A.R.L. vs Assistant Commissioner of 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 (ACIT) revolved around the denial of treaty benefits under the Double TaxationDouble Taxation occurs when the same income or financial transaction is taxed twice, typically in different jurisdictions. It can arise in two primary contexts: economic double taxation, where the same income is taxed twice in the hands of different taxpayers, and juridical double taxation, where the same taxpayer is taxed on the same income in more than one country. Double... More Avoidance Agreement (DTAA) between India and Luxembourg.

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India vs Samsung Electronics: Permanent Establishment Dispute

Case Summaries, FP News, India, International, International Tax, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, TP Case Summaries, Transfer Pricing / ATL-Editor

The High Court of Delhi ruled on appeals filed by the Commissioner of 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 (International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More) against Samsung Electronics Co. Ltd., challenging 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 Appellate Tribunal’s (ITAT) earlier decisions.

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WORKSHOP: Safeguarding Tax Strategies – Setting up an Attorney-Client Privileged Tax Steering Committee

Events, FP News, International, International Tax, Poland, Tax Dispute Resolution, Transfer Pricing / ATL-Editor

Join Dr. Daniel N Erasmus and Renier van Rensburg for an online workshop on 12 February 2025, discussing the critical role of a Tax Steering CommitteeA Tax Steering Committee is a specialised governance group within an organisation responsible for overseeing and guiding the company’s tax strategy and operations. It typically includes senior executives such as the Chief Financial Officer (CFO), Head of Tax, General Counsel, and external tax advisors or auditors. In multinational corporations (MNCs), this committee becomes particularly crucial, given the complex tax environment... More in Tax Risk ManagementTax risk management is a structured process used by organizations, particularly multinational enterprises (MNEs), to identify, assess, and mitigate potential risks that arise in relation to tax compliance, reporting, and planning. It plays a crucial role in ensuring that a company’s tax obligations are managed in a way that minimizes risk exposure while maximizing efficiency and strategic value. More. Learn how lawyer-client confidentialityWhat is Lawyer-Client Confidentiality? Lawyer-client confidentiality is a fundamental principle in legal practice that safeguards the privacy of communications between a lawyer and their client. This principle ensures clients can openly share critical information, secure in the knowledge that it remains protected from public disclosure. In tax law, where discussions often involve sensitive financial and strategic decisions, lawyer-client confidentiality is... More enhances tax strategies for multinational enterprisesWhat are Multinational Enterprises (MNEs)? Multinational Enterprises, commonly referred to as MNEs, are corporations that operate in multiple countries through various subsidiaries, branches, or affiliates. These entities maintain a central management structure while leveraging diverse resources, labour markets, and customer bases across borders. The fundamental aspect that distinguishes MNEs from other corporate forms is their cross-border activity, which can include... More. Register now!

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Sweden vs “CA AB”: TRANSFER PRICING CASE

Case Summaries, FP News, International, International Tax, OECD, Poland, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Sweden, TP Case Summaries, Transfer Pricing / ATL-Editor

The case at hand concerns a dispute under the Nordic Tax Convention, a treaty aimed at avoiding double taxationDouble Taxation occurs when the same income or financial transaction is taxed twice, typically in different jurisdictions. It can arise in two primary contexts: economic double taxation, where the same income is taxed twice in the hands of different taxpayers, and juridical double taxation, where the same taxpayer is taxed on the same income in more than one country. Double... More among its signatories. The applicant, [Company Name Redacted] AB, received interest income from a related Norwegian entity in 2011 and 2012, which was taxed in Sweden.

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France vs Foncière Vélizy Rose: TRANSFER PRICING CASE

Case Summaries, FP News, France, International, International Tax, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / ATL-Editor

The Council of State reviewed an appeal by Foncière Vélizy Rose (FVR) regarding the withholding tax on an interim dividend of EUR 3.6 million distributed to Vélizy Rose Investment (VRI), a Luxembourg-based entity, which was subsequently paid to Dewnos Investment. The Paris Administrative Court of Appeal had dismissed FVR’s claim to discharge this withholding tax, prompting the appeal.

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Delhi High Court vs ABIC India Pvt. Ltd: TRANSFER PRICING CASE

Case Summaries, FP News, India, International, International Tax, Postgraduate Programmes in Transfer Pricing, TP Case Summaries, Transfer Pricing / ATL-Editor

The High Court of Delhi, in its judgment dated 14 October 2024, upheld the Tribunal’s decision to reinstate the Transactional Net Margin Method (TNMM)The Transactional Net Margin Method (TNMM) is one of the five primary transfer pricing methods recognised under the OECD Transfer Pricing Guidelines. TNMM is applied to evaluate whether the conditions of a controlled transaction between associated enterprises are at arm’s length. Unlike traditional transaction methods, which directly compare prices or gross margins, TNMM compares the net profit margin relative to... More as the most appropriate transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... More method for SABIC India Pvt Ltd. The Revenue, represented by the Principal Commissioner of 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 -7, challenged the Tribunal’s ruling, which annulled the adjustment of ₹3,61,32,20,620/- made by the Transfer PricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... More Officer (TPO) using the residual “other method” under Rule 10B(1)(f) of 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 Rules, 1962.

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RSA vs Wiese & Others: TAX DEBT RECOVERY CASE

Case Summaries, FP News, International, International Tax, Postgraduate Programmes in International Tax, Postgraduate Programmes in South African Tax Law, South Africa, Tax Dispute Resolution / ATL-Editor

The Supreme Court of Appeal of South Africa (SCA) ruled against Christoffel Hendrik Wiese and other appellants in their appeal concerning SARS’s efforts to recover a tax debt under section 183 of the Tax AdministrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... More Act (TAA).

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Australia vs PEPSICO: TRANSFER PRICING CASE

Australia, Case Summaries, FP News, International, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / ATL-Editor

This case, decided by the Federal Court of Australia on 30 November 2023, addressed key taxation issues involving royalty withholding tax and diverted profits taxDiverted Profits Tax (DPT) is a tax measure designed to counteract aggressive tax avoidance by multinational enterprises (MNEs). It aims to address arrangements where profits are artificially shifted to jurisdictions with lower tax rates or where transactions lack genuine economic substance. Introduced initially by the United Kingdom in 2015, DPT is sometimes informally called the "Google Tax" due to its... More in the context of multinational enterprisesWhat are Multinational Enterprises (MNEs)? Multinational Enterprises, commonly referred to as MNEs, are corporations that operate in multiple countries through various subsidiaries, branches, or affiliates. These entities maintain a central management structure while leveraging diverse resources, labour markets, and customer bases across borders. The fundamental aspect that distinguishes MNEs from other corporate forms is their cross-border activity, which can include... More (MNEs).

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Australia vs Oracle: Transfer Pricing Case

Australia, Case Summaries, FP News, International, Postgraduate Programmes in Transfer Pricing, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / ATL-Editor

This case addressed Oracle Corporation Australia Pty Ltd’s application to temporarily stay domestic court proceedings while a Mutual Agreement Procedure (MAP) under the Australia-Ireland double taxation treaty was ongoing. The case revolved around whether payments made by Oracle Australia to Oracle Ireland for sublicensing software were “royalties” under the treaty and thus subject to Australian withholding tax obligations.

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