Efectos colaterales de las regularizaciones de precios de transferencia sobre las deducciones por doble imposición internacionaluna reflexión al hilo del caso Coca-Cola (2017)

Resumo

Through this work we expose a series of questions that arise in cases where the tax authorities of a country perform a transfer pricing adjustment or a tax regularization that affects the allocation of the taxable bases or the effective taxation of one of the entities that are part of a business group with cross-border activities, in such a way that said adjustment ends up impacting the application of the (direct & indirect) foreign tax credits for international double taxation relief by the same entity (head office) or its parent/holding company. These issues are exposed in the light of a recent and relevant ruling issued by the US Tax Court in the Coca-Cola case (2017), although it can be raised in very similar terms in Spain within the framework of the application of measures to avoid double international taxation.