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      • — POSTGRAD —
      • International Taxation
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    Home » Programmes » Page 6

    Category: Programmes

    3M Company v Commissioner of Internal Revenue: U.S. Transfer Pricing and Foreign Legal Restrictions

    The dispute focused on the income tax treatment of intellectual property (IP) transactions between 3M's U.S. subsidiaries and its Brazilian subsidiary…
    Dr Daniel N Erasmus 11 February 2023

    Nokia vs. India: Permanent Establishment and Profit Attribution Dispute

    The case revolved around whether Nokia Solutions and Networks Oy had a Permanent Establishment (PE) in India, and whether profits could be attributed …
    Dr Daniel N Erasmus 23 December 2022

    Fiat Chrysler Finance Europe and Ireland v Luxembourg: State Aid, Transfer Pricing, and the Arm’s Length Principle

    The case involves two appeals by Fiat Chrysler Finance Europe (formerly Fiat Finance and Trade Ltd) and Ireland, challenging the General Court's decis…
    ATL-Editor 10 November 2022

    Medtronic vs Commissioner of Inland Revenue

    The case of Medtronic, Inc. vs. Commissioner of Internal Revenue revolves around the complex issue of transfer pricing, particularly concerning the ap…
    ATL-Editor 20 August 2022

    Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of Establishment

    In Lexel AB v Skatteverket (Case C‑484/19), the Court of Justice of the European Union (CJEU) ruled that Swedish tax legislation, which denied Lexel…
    Dr Daniel N Erasmus 22 January 2021

    Xilinx Inc. v. Commissioner of Internal Revenue

    The Xilinx Inc. case revolves around whether costs related to employee stock options (ESOs) should be included in the cost-sharing agreement (CSA) bet…
    ATL-Editor 25 March 2010

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

    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'…
    Dr Daniel N Erasmus 14 September 2006

    Motorola Inc. vs. India (DCIT)

    The case revolves around cross-appeals by Motorola, Ericsson, and Nokia against the Income Tax Department of India, challenging the taxability of reve…
    Dr Daniel N Erasmus 23 June 2005
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