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Restructuring of Transactions under the Finnish Arm´s Length Provision – Can a Transaction be Restructured Solely Based on Vml § 31?

Opinnäytetyöt 23.2.2015, Gradut ja muut tutkielmat

The main purpose of transfer pricing provisions is to ensure that associated enterprises, when conducting intra-group business, transact at arm´s length. Traditionally this has been considered implying that the pricing of transactions between associated enterprises must be at arm´s length. However, lately tax authorities' focus has shifted from the pricing of transactions to the transaction structures. It is evident that also the transaction structure affects the division of profits between the associated enterprises. The purpose of this study is to look into the arm´s length provisions, as they are formulated in both tax treaty context and domestic law, in order to conclude whether the current wordings of the provisions allow the tax authorities to question the transaction structures chosen by the taxpayer, i.e. to restructure transactions.

Asiasanat
• OECD - Siirtohinnoittelu

Linkit
• Laki verotusmenettelystä, 4 luku 31 §