Arm's Length, Loans, Transfer Pricing

(Loyens & Loeff, Netherlands)/ /Leave a comment

The opinion of AG Emiliou in X BV v. the Dutch Ministry of Finance (C-585/22) Dr. Svitlana Buriak (Loyens & Loeff / University of Amsterdam)[1]   Can a transaction entered into between two associated parties, which is concluded on arm’s length terms, be abusive? Does compliance with the arm’s length requirement provide “a transfer pricing…

Energy, Transfer Pricing, Windfall tax

, (Loyens & Loeff, Netherlands)/ /Leave a comment

Energy security and energy prices have become one of the biggest economic challenges for the world right after the global pandemic. Commodity prices for coal, oil and gas increased sharply in 2022.[1] The soaring prices have generated abnormally high profits in the energy sector. In response, in September 2022, the European Union (EU) has agreed…