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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

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Recent Articles


Finnish Court Rejects Profit Split Under Prior OECD Guidelines

Because Finnish law incorporates the OECD transfer pricing guidelines effective during the tax year, the tax administration cannot use profit splits for pre-2010 years unless the transactions are too closely interrelated to be priced independently.

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By Finley, Ryan, posted on Friday December 28, 2018

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