STARBUCKS' TRANSFER PRICING - AN ACCOUNTANT'S PERSPECTIVE

The European Commission's Starbucks investigation in the Netherlands and the related EGC Court case attracted much attention, mainly because of the involvement of a determination of residual profits.

However, the case may serve as an excellent case study to highlight and discuss common abuses of transfer pricing principles in general transfer pricing practice, that seems to be present in the Starbucks case (based on the limited information available).

Read the full article for the discussion of these common abuses seemingly present in the Starbucks case.

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