Opening the black box of transfer pricing to better articulate competition law and international tax law
By Laurent Benzoni and Julien Pellefigue published in the Review Concurrences N° 2-2013. 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 […]