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Distributors with Losses – The Supreme Administrative Court Overturned the Administrative Court’s Decision

descriptionPublicationkeyboard_double_arrow_right Article 25 Jun 2020 English Publisher:IBFDJournal:International Transfer Pricing Journal, volume 27 (issn: 1385-3074, eissn: 2352-9172, Copyright policy )
Authors: M. Raunio;

doi: 10.59403/6bkrp9

Distributors with Losses – The Supreme Administrative Court Overturned the Administrative Court’s Decision

Abstract

In early April 2020 the Supreme Administrative Court published its ruling SAC 2020:34 on transfer pricing of a loss-making distributor. In addition to a distributor's ability to incur long-term losses, the case also highlights the importance of identifying the relevant related-party transactions to be transfer priced, as well as it considers issues related to the selection of the tested party.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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