The Resource Parallel imports and incentive commissions in the pharmaceutical industry : transfer pricing issues in European tax audits

Parallel imports and incentive commissions in the pharmaceutical industry : transfer pricing issues in European tax audits

Label
Parallel imports and incentive commissions in the pharmaceutical industry : transfer pricing issues in European tax audits
Title
Parallel imports and incentive commissions in the pharmaceutical industry : transfer pricing issues in European tax audits
Creator
Subject
Language
eng
Summary
This article examines the extent to which considering parallel imports in the commission basis for a sales representative of a multinational group is economically reasonable for a local domestic sales company and the tax consequences that may arise from applying the arm's-length principle
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2016),
http://library.link/vocab/creatorName
  • Nientimp, A
  • Schwarz, C
  • Stein, S
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • pharmaceutical industry
  • arm's length principle
  • audit
Label
Parallel imports and incentive commissions in the pharmaceutical industry : transfer pricing issues in European tax audits
Instantiates
Publication
Label
Parallel imports and incentive commissions in the pharmaceutical industry : transfer pricing issues in European tax audits
Publication

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