13 Evaluation Of Comparability And Of Profit Methods: Revision Of Chapters I-III Of The Switch Pricing Tips, OECD, July 22, 2010 at p. 46.
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On June 27, 2016 the EU Commission published the long awaited Starbucks State Aid decision ( see right here ). The EU Commission’s resolution challenges the result of the Advanced Pricing Settlement (APA) between the Netherlands Tax Authority (Tax Authority) and Starbucks Manufacturing BV (SMBV), a completely owned and managed coffee roasting operation. Roasted espresso beans – With the growing prevalence of espresso and cappuccino methods bought to be used within the family, direct sales of roasted coffee beans are rising fast. SMBV sells and distributes roasted espresso and coffee-associated products (e.g. cups, packaged meals, pastries) to Starbucks corporate owned retailers, franchise retailers, and different sales outlets in Europe, the Center East and Africa.
This incorrect illustration led Starbucks to exaggerate … Read the rest