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Is Tax Law Subordinated to Contract Law in Transfer Pricing Matters

Bogenschneider, B (2016) Is Tax Law Subordinated to Contract Law in Transfer Pricing Matters Transnational Legal Theory.

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Abstract

Tax law is not subordinated to contract law even as a matter of transfer pricing. The common law of taxation exists and is typically the starting point for the adjudication of tax disputes. International tax law also exists and evolves through the heuristics and practices of the tax profession, thereby determining the meaning of tax words. An individual tax penalty case such as Guindon is practically irrelevant to transfer pricing disputes under the common law. Common law systems generally do not cognize a “null” result in tax adjudication. Accordingly, there is no “rule of law” idea that guarantees multinational firms the ability to plan toward “null” results in taxation or to determine a “null” result in advance. Given that much of tax adjudication involves countering tax planning toward “null” results under positive law, the “best practices” of tax administration are essential to the larger legal system.

Item Type: Article
Subjects : Law
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
AuthorsEmailORCID
Bogenschneider, BUNSPECIFIEDUNSPECIFIED
Date : 1 November 2016
Copyright Disclaimer : This is an Accepted Manuscript of an article to be published by Taylor & Francis in Transnational Legal Theory, on 1 November 2016, and will be available online: http://www.tandfonline.com/
Related URLs :
Depositing User : Symplectic Elements
Date Deposited : 07 Sep 2016 12:23
Last Modified : 07 Sep 2016 12:23
URI: http://epubs.surrey.ac.uk/id/eprint/811851

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