Citaat | Parket bij de Hoge Raad 7 juni 2019

Onder 5.13 Parket bij de Hoge Raad 7 juni 2019

Een alinea uit Parket bij de Hoge Raad 7 juni 2019, ECLI:NL:PHR:2019:607.

“221. Under the arm‘s length principle the transfer price of goods or services is determined by reference to functions performed, assets used and risks assumed. Under the authorised OECD approach for attributing profits to a PE in respect of financial assets and risks, the key entrepreneurial risk-taking functions affect all three components and, because capital is needed to support risk, key entrepreneurial risk-taking affect particularly the attribution of capital to the PE. Key entrepreneurial risk-taking functions are amongst the most important people functions performed by the enterprise and this should be reflected in the amount of profits attributed to the PE. It may be necessary to adjust the interest expense attributed to the PE to take account of any free capital attributed to the PE to support the risks inherent in the financial assets.

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