Our Website Uses Cookies 

We and the third parties that provide content, functionality, or business services on our website may use cookies to collect information about your browsing activities in order to provide you with more relevant content and promotional materials, on and off the website, and help us understand your interests and improve the website.

For more information, please contact us or consult our Privacy Notice.

Your binder contains too many pages, the maximum is 40.

We are unable to add this page to your binder, please try again later.

This page has been added to your binder.

Transfer Pricing Specialists Urge A Return To Fundamentals

December 1, 2017, Law360

Samuel Maruca participated in a panel at the annual Institute on Current Issues in International Taxation event, and is quoted in a Law360 article regarding the current state of transfer pricing rules. According to Maruca, specific rules have a place, but it’s important to remember that “there obviously are principles underlying these rules.” Courts, he said, often get caught up in narrow definitions — “whether you’re in the box or out of the box.”

Maruca also cautioned against overstating the case against specific rules. Referring to the mutual agreement procedure for resolving cross-border tax disputes under treaties, Maruca said, “We don’t want to throw out the baby with the bathwater." He added, “The OECD guidelines over the last 30 or 40 years have been a very effective basis for resolving issues in MAP, and they’re pretty highly articulated."


Share this article: