Italy vs Ilapark: CASE SUMMARY

CASE SUMMARY:
The Italy v. Ilapark SPA case brings forward critical issues in transfer pricing, specifically the appropriateness of the selected t…

UK vs Glencore Energy CASE SUMMARY

CASE SUMMARY:
This case examines the boundaries of judicial review in tax disputes involving the Diverted Profits Tax (DPT), a tax introduced by t…

Australia vs SNF: CASE SUMMARY

CASE SUMMARY:
The case Commissioner of Taxation v. SNF (Australia) Pty Ltd concerned a dispute over the application of the arm's length principle …