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Welcome to 39 Essex Chambers
39 Essex Chambers is a leading set based in London, Manchester, Kuala Lumpur and Singapore. Our barristers offer a depth of expertise in a range of specialist sectors and practice areas.
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News, Blogs & Articles
“Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case (C-382/16).
The ECJ ruled that member state tax rules are proportionate (and therefore in line with EU law), saying taxpayers in the EU have the right to demonstrate that they may have had commercial reasons for failing to meet the standard required of the arm’s-length principle.”
To read the full article from the International Tax Review, please click here.
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