The Resource A review of transfer pricing case law in the pharmaceutical sector

A review of transfer pricing case law in the pharmaceutical sector

Label
A review of transfer pricing case law in the pharmaceutical sector
Title
A review of transfer pricing case law in the pharmaceutical sector
Creator
Subject
Language
eng
Summary
The authors' reviews of highprofile court cases in the pharmaceutical sector finds that intangibles were a common area of dispute. They also conclude that courts tend to favour internal over external comparables and domestic over OECD rules
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 26 (2017), no. 4 ; 6 p
http://library.link/vocab/creatorName
  • Uceda, Á
  • Zhou, X. (Xiaonong)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • case law
  • pharmaceutical industry
  • intangibles
Label
A review of transfer pricing case law in the pharmaceutical sector
Instantiates
Publication
Label
A review of transfer pricing case law in the pharmaceutical sector
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...