Spanish National Court rules on interquartile range; Adjustment to median only when ‘comparability-defect’ exists

Oct 04,2019

Spanish National Court (‘the Court’) rules on use of interquartile range for purposes of making TP-adjustments and use of multiple year data for benchmarking purpose for years 2007 and 2008 for IKEA Distribution Services (wholesale distributor selling products to related party retail companies); The Court holds that to apply the median it is necessary that comparability defects exists, considers lower Court’s observation against Tax Autho...


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