The Resource Is the American approach fair? - Some critical views on the transfer pricing issues

Is the American approach fair? - Some critical views on the transfer pricing issues

Label
Is the American approach fair? - Some critical views on the transfer pricing issues
Title
Is the American approach fair? - Some critical views on the transfer pricing issues
Creator
Subject
Summary
This article discusses the US transfer pricing regulations and criticises the comparable profits method adopted by the US. The author indicates that this method is not in accordance with the arm's length principle and outlines international considerations and reviews the effect on advance pricing agreements
Citation source
In: Intertax. - Deventer. - Vol. 23 (1995),
http://library.link/vocab/creatorName
Lodin, S-O
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • transfer pricing
  • profit methods
Label
Is the American approach fair? - Some critical views on the transfer pricing issues
Instantiates
Publication
Abbreviated title
ITT
Label
Is the American approach fair? - Some critical views on the transfer pricing issues
Publication
Abbreviated title
ITT

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