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Tax & Legal

Tax & Legal

Supreme Tax Court rules on arm’s length interest on intercompany loans


In a most recent judgment, the Supreme Tax Court decided on the transfer pricing method to determine an arm’s length interest on intercompany loans. In its decision the highest tax court also provides some guidelines on the parameters to be observed from a purely tax point of view. Also, the court takes time to compare the adequacy of the various standard methods under review. Continue reading