THE KING (on the applications of) (1) REFINITIV LIMITED (2) REFINITIV UK EASTERN EUROPE LIMITED (3) LIPPER LIMITED (4) THOMSON REUTERS CORPORATION v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트S REVENUE AND CUSTOMS [2023] UKUT 00257 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green & Judge Swami Raghavan on 20 October 2023
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JUDICIAL REVIEW 바카라 사이트 whether a Diverted Profits Tax notice issued to claimants (which used a 바카라 사이트profit-split바카라 사이트 method of arm바카라 사이트s length pricing), was inconsistent with an earlier Advance Pricing Agreement the claimants had entered into for Transfer Pricing purposes (which used a 바카라 사이트cost-plus바카라 사이트 method of arm바카라 사이트s length pricing) 바카라 사이트 no 바카라 사이트 claim dismissed