July/August 2019
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International Correspondents
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Editorial
Sponsored
Sponsored
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Sponsored by Garrigues SpainOn March 6 2019, the Spanish National Appellate Court (NAC), in a particularly relevant transfer pricing judgement, ruled on the selection of the point in the range of values of a sample obtained from a benchmarking analysis to justify the arm’s-length nature of intra-group prices. -
Sponsored by PwC ArgentinaMultinationals in Argentina may want to rethink the way they operate in the country to take advantage of tax benefits available from 2020 under the new tax promotional regime for the so-called knowledge-based economy.
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Sponsored by NeraGermany has been an early indicator of how the OECD’s rules on so-called ‘hard-to-value intangibles’ may look when implemented at the national level.
