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Sweden vs “SE AB”, April 2026, Administrative Court of Appeal in Jönköping, Case Nos 2794-23 and 2795-23

ATL-Editor 24 June 2026

A Swedish Administrative Court of Appeal partially upheld a company’s appeal against transfer pricing adjustments for tax years 2017 and 2018, finding that the Swedish Tax Agency had not discharged its burden of proof for restricting the arm’s length range to the interquartile range where the comparables set contained only ten companies. The court reduced the company’s taxable business income accordingly and halved the tax surcharges on grounds of unreasonably long processing time.

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Italy vs La Termoplastic F.B.M. s.r.l., May 2026, Supreme Court, Case No 13482/2026

ATL-Editor 6 June 2026

The Italian Supreme Court dismissed La Termoplastic F.B.M. s.r.l.’s appeal against a tax assessment for the 2010 tax year, upholding adjustments to intra-group transfer prices and disallowing deductions for leasing instalments on contracts shorter than the statutory minimum duration. The court confirmed that the transactional net margin method was properly applied and that no retroactive relief was available in respect of the leasing rules.

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Canada vs ExxonMobil Canada Resources Company, March 2026, Tax Court of Canada, Case No 2017-5069(IT)G

ATL-Editor 6 June 2026

ExxonMobil Canada Resources Company appealed the disallowance of a $36,207,810 deduction for Alaskan gas pipeline feasibility study costs and a related Part XIII tax assessment of $1,810,391. The Tax Court of Canada allowed the appeal in full, holding that the costs were deductible as business expenses and that the transfer pricing and Part XIII provisions did not apply.

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Luxembourg vs “Holding Company AA”, March 2026, Administrative Court, Case No 48905

ATL-Editor 6 June 2026

A Luxembourg holding company challenged transfer-pricing adjustments covering tax years 2012 to 2015, under which the tax authorities attributed intra-group financing income to it on the basis of a credit-risk guarantee letter it had issued. The Administrative Court partially upheld the challenge, finding that only a guarantee-fee adjustment was justified, and referred the matter back to the Director for reassessment.

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Italy vs GE Medical Systems Italia S.p.A. (Nuovo Pignone Holding S.p.A.), March 2026, Supreme Court, Cases No 7169/2026 and 7163/2026

ATL-Editor 6 June 2026

The Italian Supreme Court dismissed the Revenue Agency’s transfer pricing grounds of appeal in two related cases concerning GE Medical Systems Italia S.p.A., covering tax years 2011, 2013, 2014 and 2015. In both cases the Agency had separately annulled by self-remedy the assessments relating to goodwill amortisation deductibility, and the court declared those grounds moot.

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Norway vs Orlen Upstream Norway AS (formerly PGNiG Upstream Norway AS), March 2026, Supreme Court, Case No HR-2026-707-A

ATL-Editor 6 June 2026

Norway’s Supreme Court upheld the Court of Appeal’s ruling that discretionary income assessment under section 13-1 of the Tax Act in thin capitalisation cases must be based on a net assessment of the entire transaction, allowing interest margins on intra-group loans within borrowing capacity to be adjusted upwards in the taxpayer’s favour. The State’s appeal was dismissed and it was ordered to pay costs of NOK 2,000,000 to Orlen Upstream Norway AS.

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Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
Typical outcomes Build defensible TP files and strategies, improve audit readiness Design cross-border structures within rules, mitigate double tax Apply SA tax law accurately, manage reviews and disputes
Entry point Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award Best for What you achieve Assessment highlights
PG Certificate Foundation to intermediate upskilling Core concepts, frameworks, and applied techniques Short case write ups, timed responses, applied tasks
PG Diploma Expanding technical depth and application Advanced analysis, risk management, documentation quality Integrated case assignments, policy memos, oral defence
MSc Leaders and specialists building authority Capstone project and research backed practice outcomes Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
Outcomes Confident litigation preparation and defence for TP disputes Stronger execution, clear roles, measurable team performance Reduced VAT errors, better cash flow, fewer surprises at audit Structured governance, fewer findings, faster dispute resolution
Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected