关于利润分割法应用的最新判例法

Guzenko
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引用次数: 0

摘要

多国企业在使用利润分割法时能否实现税收确定性?最近的判例法表明,围绕利润分割法应用的争议越来越多,税务机关越来越善于挑战利润分割法的使用。
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Recent Case Law on the Application of the Profit Split Method
Is it possible for MNEs to achieve tax certainty when using the profit split method? Recent case law demonstrates a growing controversy surrounding the profit split method application, with tax authorities becoming more proficient at challenging its use.
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