![]() ![]() It is true that the analysis in that first step cannot be carried out in an abstract manner that ignores the activities and functions performed within the company as a whole. ![]() ![]() (ii) Whether the Commission correctly applied the Authorised OECD Approach in its primary line of reasoningĢ41 Ireland and ASI and AOE submit, in essence, that the Commission’s primary line of reasoning is inconsistent with the Authorised OECD Approach, inasmuch as the Commission considered that the profits relating to the Apple Group’s IP licences should necessarily have been allocated to the Irish branches of ASI and AOE, in so far as the executives of ASI and AOE did not perform active or critical functions with regard to the management of those licences.Ģ42 In that regard, it should be borne in mind that, in accordance with the Authorised OECD Approach…, the aim of the analysis in the first step is to identify the assets, functions and risks that must be allocated to the permanent establishment of a company on the basis of the activities actually performed by that company. Scroll down to paragraph 241-245 for the application of arm’s length to the Irish branches, paras 255-309, and then paragraph 322 for the analysis of the application of the TNMM transfer pricing method The next supplement will contain 50 chapters of 2,000 pages of technical, jurisprudence, and regulatory analysis to advise clients from a tax risk management perspective and to mitigate controversy. This State Aid case will be analyzed and included in the annual update of 4th Edition of Practical Guide to U.S. ![]()
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