Jun. 30, 2013

Opening the black box of transfer pricing to better articulate competition law and international tax law 

By Laurent Benzoni and Julien Pellefigue

The article describes specific issues when evaluating the anti-competitive nature of certain practices conducted by multinational companies. More specifically, it is to highlight the risks associated with the use of "transfer pricing" tax to carry out certain economic tests (eg. test for predatory pricing or cross-subsidy). However, the article concludes that it is possible to make good use of these transfer pricing issues given a good understanding of the "arm's length principle" on which base their calculations .

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