Copying and distributing are prohibited without permission of the publisher

European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

12 July 2018

Joe Stanley-Smith

Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.

The article you are trying to view is locked content, available only to subscribers and current trialists.

International Correspondents