The Resource OECD: global theory, local practice

OECD: global theory, local practice

Label
OECD: global theory, local practice
Title
OECD: global theory, local practice
Creator
Subject
Summary
The authors compare the OECD transfer pricing guidelines with the methods used in Germany, Japan and the Netherlands. The authors compare the following methods: comparable uncontrolled price method, resale price method, cost-plus method and profit split method
Citation source
In: International tax review. - London. - Vol. 8 (1997),
http://library.link/vocab/creatorName
Borstell, T.
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • profit split method
  • CUP method
  • resale price method
Label
OECD: global theory, local practice
Publication

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