This content is from: European Union

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

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.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.

REQUEST ACCESS

Are you already an ITR subscriber? Log in here

Related

Instant access to all of our content. Membership Options | One Week Trial