Case law
Transfer Pricing Case Law Database
Curated briefs on landmark transfer pricing disputes, organized by jurisdiction, outcome, and topic.
- Cases
- 34
- Jurisdictions
- 12
- Topics
- 227
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34 cases
- 20253MUnited States Tax Court (reviewed); U.S. Court of Appeals for the Eighth CircuitRoyalties · Intangibles & IPUnited StatesAuthority Win
- 2024AVIC KenyaTax Appeal Tribunal (Kenya)Benchmarking · KenyaKenyaAuthority Win
- 2024EET (Østre Landsret 2024)Østre Landsret (Eastern High Court)Denmark · adjustment pointDenmarkPartial/Mixed
- 2024UFI ItalyCorte di Cassazione (Italian Supreme Court), Sez. V civile (tax)Benchmarking · comparability analysisItalyTaxpayer Win
- 2021Amazon LuxembourgEU General CourtState Aid · Intangibles & IPEuropean UnionAuthority Win
- 2021Shell IndiaIncome Tax Appellate Tribunal, Mumbai (I Bench)Intangibles & IP · royaltyIndiaTaxpayer Win
- 2021Syngenta (Brazil TP)Brazilian tax authorities and administrative/judicial appeals (not publicly identified in disclosures)brazil · auditBrazilPartial/Mixed
- 2020Apple (Ireland State Aid)General Court of the European Union (Seventh Chamber, Extended Composition)Intangibles & IP · state aidEuropean UnionTaxpayer Win
- 2020BlackRock Holdco 5 (FTT)First-tier Tribunal (Tax Chamber)intra-group-financing · arm-length-principleUnited KingdomTaxpayer Win
- 2020Coca-ColaUS Tax CourtIntangibles & IP · section-482United StatesAuthority Win
- 2020IKEAEuropean Commission (DG Competition)State Aid · Intangibles & IPNetherlandsAuthority Win
- 2019AlteraUnited States Court of Appeals for the Ninth CircuitIntangibles & IP · Section 482United StatesAuthority Win
- 2019Fiat Chrysler (FFT)General Court of the European Union (Seventh Chamber, Extended Composition)State Aid · tax-rulingEuropean UnionAuthority Win
- 2019Glencore (FCA 2019)Federal Court of Australiacommodities · copper concentrateAustraliaTaxpayer Win
- 2019Google FranceCour administrative d'appel de Paris (9e chambre)permanent-establishment · dependent-agent-peFranceTaxpayer Win
- 2019Microsoft DenmarkSupreme Court of Denmark (Højesteret)software-licensing · royalties-and-licencesDenmarkTaxpayer Win
- 2019Société GénéraleConseil d’État (Section du contentieux — 3e, 8e, 9e et 10e sous-sections réunies)france · bankingFrancePending
- 2019Starbucks (NL State aid / APA)General Court of the European UnionState Aid · RoyaltiesEuropean UnionAuthority Win
- 2018McDonald’s (SA.38945)European CommissionState Aid · RoyaltiesEuropean UnionTaxpayer Win
- 2018Medtronic IIU.S. Court of Appeals for the Eighth CircuitIntangibles & IP · RoyaltiesUnited StatesPartial/Mixed
- 2018Hamamatsu (FG München 14 K 2028/18)Finanzgericht München (Finance Court)germany · euGermany (EU customs law)Taxpayer Win
- 2018Sony IndiaIncome Tax Appellate Tribunal (ITAT), Delhi Bench (E Bench)India · ITAT DelhiIndiaTaxpayer Win
- 2017AmazonUnited States Tax Courtsection-482 · cost-sharing-arrangementUnited StatesTaxpayer Win
- 2017Chevron AustraliaFederal Court of Australia (Full Court)intercompany loans · financial transactionsAustraliaAuthority Win
- 2016Medtronic IU.S. Tax CourtIntangibles & IP · RoyaltiesUnited StatesPartial/Mixed
- 2014Caterpillar (CSARL)U.S. Senate Permanent Subcommittee on Investigations (PSI) (report/hearing); IRS examination (no reported judicial decision)Intangibles & IP · RoyaltiesUnited StatesAuthority Win
- 2011SNF AustraliaFull Court of the Federal Court of Australiadivision-13 · comparable-uncontrolled-priceAustraliaTaxpayer Win
- 2010Maruti SuzukiDelhi High CourtIntangibles & IP · IndiaIndiaPartial/Mixed
- 2010XilinxUS Court of Appeals for the Ninth CircuitCost Sharing · Intangibles & IPUnited StatesTaxpayer Win
- 2009DSG RetailSpecial Commissioners (Tax) (now First-tier Tribunal (Tax Chamber))captive insurance · extended warrantiesUnited KingdomAuthority Win
- 2009VeritasU.S. Tax CourtCost Sharing · Intangibles & IPUnited StatesTaxpayer Win
- 2006GlaxoSmithKlineUnited States Tax Court (settled; no merits opinion issued)Intangibles & IP · section 482United StatesSettled
- 2002DHLUnited States Tax Court; United States Court of Appeals for the Ninth CircuitIntangibles & IP · RoyaltiesUnited StatesPartial/Mixed
- 1989Bausch & LombU.S. Tax Court; affirmed by U.S. Court of Appeals for the Second CircuitIntangibles & IP · section-482United StatesPartial/Mixed
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