September 18, 2019
The annual forum “Transfer Pricing 2019”, is intended to provide practical answers to questions business faces during conducting controlled operations, was held on September 13, 2019.
Partner at Ivan Shynkarenko delivered a speech with a report «Forecasts in the light of landmark international court cases», in which analyzed foreign jurisprudence in the sphere of Transfer Pricing, particularly landmark cases in USA, Germany, Australia and Russia, in ECHR practice, as well as one of the famous court precedents – «The Chevron Case».
Basing on the details of the court considerations, the specifics of the decisions, and key contentious issues, drawing on the comparison of positions of taxpayers and fiscal authorities, Ivan illustrated the major global trends in problematic issues of Transfer Pricing. In particular, Partner at focused on the potential global effect of USA fiscal authorities on approaches to verification of pricing in transactions with intangible assets, the problematic of ratio of TP rules and customs valuation etc.