An analysis of the case Kellogg India Private Limited vs. India

Autores

  • Maria Eduarda Staloch IBDT

DOI:

https://doi.org/10.46801/2595-7155.14.6.2025.2599

Palavras-chave:

Transfer pricing, evaluation methods, Brazil, India

Resumo

The present article analyzes the Mumbai Income Tax Appellate Tribunal’s judgment in case No. ITA No. 7342/Mum/2018, involving Kellogg India and the State. Initially, it provides a brief definition of transfer pricing and outlines the tests applicable to intra-group transactions. Subsequently, it examines the methods applied by Kellogg India and the method determined by the Tax Authority, as well as the decision made by the Mumbai Income Tax Appellate Tribunal. Lastly, it will analyze whether the case’s resolution is in line with the OECD Transfer Pricing Guidelines. This study seeks to conclude how to proceed in cases where there is the possibility of applying more than one transfer pricing method.

Referências

ARNOLD, Brian J. International Tax Primer, Fifth Edition - Arnold, Chapter 6: Transfer Pricing. [S.l.]: [s.d.].

BROWN, Melinda; ORLANDI, Mauro. Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Chapter 3: Transfer Pricing Methods: Traditional Transaction Methods. [S.l.]: [s.d.].

Cf. CAUWENBERGH, Patrick. "Does the Arm's Length Standard Require a Flexible or Rigid Interpretation?", International Transfer Pricing Journal n° 3, vol. 4, may/june 1997.

Cf. HORST, Thomas O. "Transfer Pricing in the United States", The Tas Treatment of Transfer Pricing, Amsterdã: International Bureau of Fiscal Documentation, folhas soltas, Suplemento n° 12, november 1993.

Cf. GUERARD, Laurent P. "Selecting the Best Method: a Primer", Tax Management Transfer Pricing. Special Report n° 12, vol. 4, Report n° 128, 18 october 1995.

INDIA. India v. Kellog India Private Limited (Case NoITA n. 7342/Mum/2018). Tax Appellate Tribunal. India: Mumbai, 2022. Available in: https://tpcases.com/india-vs-kellogg-india-private-limited-february-2022-income-tax-appellate-tribunal-mumbai-case-noita-no-7342-mum-2018/. Accessed in: 25 july 2024.

JAIN, CA. Ajit Kumar. International Taxation Issue of Marketing Intangibles in India- Breath of Fresh Air. [s.l: s.n.]. Available in: https://kb.icai.org/pdfs/PDFFile5b4f2a2abc35f1.87547813.pdf. Accessed in: 31july 2024.

MIREMBE, Ruth. A Not-So-Bright Line: Advertising, Marketing, and Promotion Expenditure in India. Tax Notes International, volume 110, april 10, 2023. Available in: https://www.taxnotes.com/tax-notes-today-international/transfer-pricing/not-so-bright-line-advertising-marketing-and-promotion-expenditure-india/2023/04/27/7g7v3?highlight=kellogg#7g7v3-0000004. Accessed in: 27 july 2024.

MESSIAS, Adriano Luiz Batista. Preços de transferência no planejamento tributário internacional – perspectiva sob a ótica da teoria das provas. Revista Direito Tributário Internacional Atual vol. 9, ano 5. São Paulo: IBDT, 1º semestre 2021.

OECD (2022). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. Paris: OECD Publishing. Available in: https://www.oecd.org/en/publications/2022/01/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_57104b3a.html. Accessed in 17 July 2024.

PETRUZZI, Raffael; COTTANI, Giammarco; SOLLUND, Stig; PRASANNA, Sayee. Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Chapter 1: Introduction to Transfer Pricing. [S.l.]: [s.d.].

PETRUZZI, Raffael; PRASANNA, Sayee. Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Chapter 2: Accurate Delineation and Recognition of Actual Transactions. [S.l.]: [s.d.].

PRASANNA, Sayee; KOVÁCS, Dorottya. Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Chapter 5: Comparability Analysis. [S.l.]: [s.d.].

Cf. SCHOUERI, Luís Eduardo. “Aplicação concomitante da legislação de preços de transferência e da tributação do lucro em bases mundiais”. In: TÔRRES, Heleno Taveira (coordenador). Direito Tributário Internacional aplicado. V. 3. São Paulo: Quartier Latin, 2005.

SCHOUERI, Luís Eduardo. Preços de transferência no direito tributário brasileiro. 3. ed. rev. e atual. São Paulo: Dialética, 2013.

Downloads

Publicado

2025-06-01

Como Citar

Staloch, M. E. (2025). An analysis of the case Kellogg India Private Limited vs. India. Revista De Direito Tributário Internacional Atual, 14, 119–136. https://doi.org/10.46801/2595-7155.14.6.2025.2599

Edição

Seção

Doutrina Nacional (Double Peer Reviewed)