martes, 9 de junio de 2015

Turkey: the use of secret comparable data is held to conflict with precedent of the European Court of Human Rights

For the first time in Turkish law, a Court of First Instance declared that the use of secret comparable data to evaluate the arm's length nature of intercompany transactions violates a taxpayer's right to a fair trial and "equality of arms" pursuant to the European Court of Human Rights (Heinrich v. France).
Source & more info: PwC

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