CJEU decision allows for deviation from arm’s-length principle

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CJEU decision allows for deviation from arm’s-length principle

Lena Angvik
June 14 2018
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The Court of Justice of the European Union decided in the Hornbach-Baumarkt case that deviations from the arm’s-length principle can be permissible in certain circumstances. The ruling is expected to have a significant impact on cross-border transfer pricing adjustments.

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Lena Angvik
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Lena Angvik worked at ITR between 2016 and 2018
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