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Recent TP Cases

TP Judgments in Africa


The first RSA TP case – Crookes Brothers Ltd v Commissioner for the South African Revenue Service [2018] ZAGPHC 311 (judgment delivered 8 May 2018)

This is  a summary of the above case – Crookes Bros case synopsis-may-2018

The first Malawi TP case – TP MALAWI JUDICIAL REVIEW Eastern Produce (MW) Ltd vs MRA (Transfer Pricing) (Applicability of OEC… (2) delivered July 2018

The first Kenya TP case – Unilever Kenya Ltd v Commissioner KRA Income Tax Appeal 753 of 2003

The first Zimbabwe TP case – relying on the general anti-avoidance provisions to tax notional income that had not been received or accrued as an “amount” – CRS (Pvt) Ltd v Zimbabwe Revenue Authority High Court of Zimbabwe 31 Oct 2017

A summary of the above Zimbabwean TP case – This is about cross border charges in the transport industry. The General Avoidance provisions were applied to make TP adjustments. The judge made a finding that the GA provisions allow TP adjustments. Please read his judgment carefully.

The latest Zimbabwe Judgment:

Judgment in Delta v Zimra Tax appeal Oct 2019

The first Zambian TP case –

The firm TRM Daniel Erasmus Tax Court Practitioners is involved in arguing numerous TP cases in Africa. In a TP case in Zimbabwe the judgment by Kudya J deviates from his previous judgment in G BANK ZIMBABWE LTD v ZIMBABWE REVENUE AUTHORITY 77 SATC 305 

The above matter went to trial in Zimbabwe in March 2019, and judgment is awaited.

Brazil – Importance of the Marcopolo Cases

Canada: Two fairly recent transfer pricing cases

  1. Cameco Corporation v. The Queen
  2. Canada v. GlaxoSmithKline Inc.

Click here to see the cases.

India: Recent Transfer Pricing cases – over case 900 summaries

Transfer Pricing Cases Pending in U.S. Courts

TP articles in DTAs being used as “tax charging sections”

Here are the recent cases where the courts have considered whether or not Article 9 Associated Enterprise or it’s equivalent can be used as a “charging section” for TP in domestic legislation:

It should be noted that some countries like Australia and France have domestic tax provisions that entitle them to use Article 9 as a “tax charging provision”. But these need to be studied carefully.

Article 9 seeks to determine how profits should be divided between the associated enterprises, and taxed in the respective treaty countries according to their domestic laws. Klaus Vogel states: “…a tax treaty neither generates a tax claim that does not otherwise exist under domestic law nor expands the scope or alters the type of an existing claim, e.g. as with respect to the type of income or property…The extent to which a State levies taxes within the boundaries drawn by DTCs is determined exclusively by its own domestic law…”

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation 19_ITLR_0159

Tech Mahindra Ltd v Commissioner of Taxation 2016