Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
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    Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
    Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
    • Home
    • about.us
      • Prof Dr Daniel N Erasmus
    • our.services
      • global.footprint
        • african.tax.law
          • kenya.tax.law
          • malawi.tax.law
          • mauritius.tax.law
          • nigeria.tax.law
          • rsa.tax.law
          • tanzania.tax.law
          • zimbabwe.tax.law
        • eu.tax.law
          • eu.transfer.pricing
        • usa.tax.law
          • 2025 USA Transfer Pricing Guide
          • usa.transfer.pricing
    • our.methodology
    • our.clients
    • associations
      • I/I/T/F Academy of Tax law
    • contact.us

    Category: TP Case Summaries

    X BV v Staatssecretaris van Financiën (Case C-585/22): Preventing Tax Fraud Through Arm’s Length Scrutiny

    This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
    Dr Daniel N. Erasmus 6 October 2024

    F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries

    This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
    Dr Daniel N. Erasmus 30 September 2024

    Hyatt International vs. India (ADIT)

    Hyatt vs India (ADIT) tackles several pivotal issues regarding the attribution of income to a Permanent Establishment (PE) in India, even in cases whe…
    Dr Daniel N. Erasmus 23 September 2024

    Transfer Pricing and Anti-Abuse Rules: Key Lessons from Recent Judicial Rulings

    Transfer pricing and anti-abuse rules have increasingly become focal points for multinationals and tax authorities across the globe. These rules are p…
    Dr Daniel N. Erasmus 18 September 2024

    Apple Loses €13 Billion Tax Battle: Quick Take

    The final ruling by the European Court of Justice (ECJ) in the Apple-Ireland tax case is a significant moment in the ongoing efforts to address profit…
    Dr Daniel N. Erasmus 10 September 2024

    European Commission vs Apple and Ireland (Appeal)

    The CJEU's judgment of 10 September 2024 overturned the General Court's previous ruling, confirming that Ireland's tax rulings to Apple Sales Internat…
    Dr Daniel N. Erasmus 10 September 2024

    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…
    Dr Daniel N. Erasmus 27 August 2024

    Exactera’s 2024 TP Symposium

    I am pleased to announce that I will be speaking at the upcoming 2024 TP Symposium in Lausanne, Switzerland, on September 17-18. My presentation will …
    Dr Daniel N. Erasmus 26 August 2024

    The Italian Supreme Court’s Landmark Ruling on Loss-Making Entities: My Take

    In August 2024, the Italian Supreme Court delivered a pivotal ruling on transfer pricing, specifically addressing the inclusion of loss-making entitie…
    Dr Daniel N. Erasmus 14 August 2024

    Italian Supreme Court Ruling on Transfer Pricing: Inclusion of Loss-Making Entities in Comparability Analyses

    The Italian Supreme Court's 2024 ruling mandates including loss-making entities in transfer pricing comparability analysis, aligning with OECD guideli…
    Dr Daniel N. Erasmus 12 August 2024
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    Recent Posts

    • SARS Verification Audit Reversed After Section 11 TAA Notice 7 May 2026
    • The Hidden Risk in B-BBEE Deductions: Why Large Corporations in South Africa Should Be Concerned 6 March 2026
    • Project AmaBillions – A New Project by the South African Revenue Service to collect an additional ZAR 75 Billion! 9 May 2025
    • Mastering Transfer Pricing Litigation: A Strategic Imperative for Multinational Enterprises 28 March 2025
    • 2025 Transfer Pricing Postgraduate Programmes: A Strategic Investment for MNEs and Revenue Authorities 24 March 2025
    • Treatment of Tax Transparent Entities Under Pillar Two: Implications for Multinationals and Revenue Authorities 24 March 2025

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