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    Home » Tax Law » Page 5

    Tag: Tax Law

    Netherlands vs “Lux Credit B.V. – Ruling on Arm’s Length Principle in Intra-Group Financing Case

    Analysis of Dutch court ruling on arm's length principle in intra-group financing. Key insights for multinationals on transfer pricing and tax risk ma…
    Dr Daniel N Erasmus 3 July 2024

    Czech Transfer Pricing Case Highlights Importance of Burden of Proof

    Analysis of the ERT Automotive Bohemia case emphasizses the critical role of the burden of proof in transfer pricing disputes and its implications for…
    Dr Daniel N Erasmus 2 July 2024

    Czech Transfer Pricing Case: ERT Automotive Bohemia Wins Appeal Against Tax Authorities

    Analysis of the Czech transfer pricing case where ERT Automotive Bohemia won against tax authorities, highlighting key issues and implications for mul…
    Dr Daniel N Erasmus 2 July 2024

    Poulter vs SARS: Taxpayer’s Right to Non-Legal Representation

    In the landmark case of Poulter v CSars the Western Cape High Court clarified an essential aspect of taxpayers' rights in South Africa. This case revo…
    Dr Daniel N Erasmus 1 July 2024

    CUP vs TNMM in Italy vs DG: A Transfer Pricing Method Analysis

    Analyze the Italy vs DG transfer pricing case, comparing CUP and TNMM methods from tax authority and taxpayer perspectives. Insights from Prof. Dr. Er…
    Dr Daniel N Erasmus 28 June 2024

    Transfer Pricing Case Analysis: Italy vs Dolce & Gabbana

    The Italy vs DG transfer pricing case is a significant ruling that has far-reaching implications for multinational enterprises and tax authorities wor…
    Dr Daniel N Erasmus 28 June 2024

    Apple vs. European Commission

    This case revolves around the European Commission's appeal against the General Court's decision to annul the Commission's ruling that Ireland granted …
    Dr Daniel N Erasmus 9 November 2023

    Stora Enso Wood Products vs Czechia

    The Supreme Administrative Court (SACC) of the Czech Republic annulled the judgment of the Regional Court in Hradec Králové, which had previously an…
    Dr Daniel N Erasmus 25 August 2023

    CEPSA’s Transfer Pricing Case: Spain vs Compañía Española de Petróleos (CEPSA)

    The Supreme Court ruled on the tax dispute between the Spanish tax authorities and CEPSA concerning the allocation of general management and administr…
    Dr Daniel N Erasmus 24 July 2023

    Germany vs “MEAT PE”: Taxation of the Domestic Permanent Establishment of a Hungarian Corporation

    This case examines the taxation of the domestic permanent establishment of a Hungarian corporation operating in Germany. The central issue revolves ar…
    Dr Daniel N Erasmus 9 July 2023
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