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Case Studies

Transfer pricing is not an exactly science, as OECD recognized. Many times it could be better understood through the study cases, practical examples to illustrate how the companies can use the legislation and circumstances to protect their tax position and save money. You can find in this section a library of such examples, based on real experience or adapted from the documentation prepared by the official institution (as OECD, EU - joint transfer pricing forum).

Error 404 – Why the French (Also) Could Not Find a "Permanent Establishment" of Google 18 July 2017
”To be or not to BE PS”: the Caterpillar case 22 August 2014
”The captive provider” 02 February 2014
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