Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
  • Home
  • about.us
  • 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
    Sign in
    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
    • 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

    Tag: arms length principle

    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

    The Importance of Thorough Economic Analysis in Transfer Pricing

    Discover why thorough economic analysis in transfer pricing is essential for compliance and profit optimization. Learn how experts like TRM can help.
    Dr Daniel N. Erasmus 3 July 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 10 November 2023

    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…
    Dr Daniel N. Erasmus 10 November 2022

    UPS Asia Group Pte. Ltd. Case: Transfer Pricing and Permanent EstablishmentUPS Asia Group Pte. Ltd. Case:

    The case of UPS Asia Group Pte. Ltd. vs. Asstt. Commissioner of Income Tax revolves around the interpretation of whether the applicant had a "Business…
    Dr Daniel N. Erasmus 22 March 2022

    Transfer Pricing Dispute Between Australia and Glencore Investment Pty Ltd

    Glencore Australia (CMPL) sold copper concentrate produced in Australia to its Swiss parent, Glencore International AG (GIAG). The tax authorities fo…
    Dr Daniel N. Erasmus 24 May 2021

    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

    Chevron Australia Holdings Pty Ltd v Commissioner of Taxation

    The Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 case is a landmark judgment by the Federal Court of Australia concer…
    Dr Daniel N. Erasmus 24 April 2017

    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

    Recent Posts

    • 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
    • 2025 USA Transfer Pricing Guide: Navigating the Latest Developments and Compliance Strategies 18 March 2025
    • Mechanics of Tax Risk Management: A Strategic Imperative for Multinationals and Revenue Authorities 17 March 2025

    ARTICLE ARCHIVES

    ARTICLE CATEGORIES

    • Terms & Conditions
    • Privacy Policy
    • Contact Us
    © 2025 - TaxRiskManagement.com
    Manage Cookie Consent
    To provide the best experiences, we use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.
    Functional Always active
    The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
    Preferences
    The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
    Statistics
    The technical storage or access that is used exclusively for statistical purposes. The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
    Marketing
    The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
    Manage options Manage services Manage {vendor_count} vendors Read more about these purposes
    View preferences
    {title} {title} {title}