Transfer Pricing and EU Law Following the ECJ Judgement in SGI: Some Thoughts on Controversial Issues

Journal
European Union; Spain
Bulletin for International Taxation 2010 (Volume 64), No. 5
This article examines some of the potentially controversial implications of the transfer pricing decisions of the European Court of Justice in Lankhorst, Thin Cap and SGI, and the effect from an EU law perspective and on the legislation of the Member States, especially with regard to Spanish legislation.