The Resource Transfer pricing : annual update : part 3

Transfer pricing : annual update : part 3

Label
Transfer pricing : annual update : part 3
Title
Transfer pricing : annual update : part 3
Creator
Subject
Language
eng
Summary
This transfer pricing annual update, generally covering July 2009-June 2011, summarizes major transfer pricing related developments in the United States, Canada, and Latin America as well as at the OECD level. Part 1 discussed recent significant U.S. transfer pricing developments including cost sharing and services, legislative proposals, administrative developments, and case law affecting transfer pricing practice. Part 2 covered advance pricing agreements (APAs), U.S. treaties and competent authority matters, state tax, and customs developments. This part 3, the final installment, addresses OECD, Canadian, and Latin American transfer pricing developments
Citation source
In: Journal of international taxation. - New York. - Vol. 22 (2011),
Geographic coverage
  • Latin America
  • North America
Language note
English
http://bibfra.me/vocab/lite/organizationName
Baker & McKenzie
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • reorganization
  • intangibles
  • allocation of profits
Label
Transfer pricing : annual update : part 3
Instantiates
Publication
Label
Transfer pricing : annual update : part 3
Publication

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