The Supreme Administrative Court of Finland (Korkein hallinto-oikeus, KHO) gave its decision on 4 March 2013 in the case of KHO:2013:36. Details of the decision are summarized below.

(a) Facts. A Oyj, a company resident in Finland, had a fully owned subsidiary in Estonia, B AS, which operated as a contract manufacturer for A Oyj. The remuneration A Oyj paid to B AS was determined by using …

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