J. Michael Elliot, C. Emmanuel
International Transfer Pricing
Издательство: CIMA Publishing, 2010 г.
1859713467
Книгопечатная продукция
Объем: 96 стр.
Following legislative changes, this report sheds light on the contentious area of international transfer pricing (ITP) by moving away from primary tax focus. By examining one specific intra-group, cross-border transaction between 12 MNEs, the resulting micro-level of analysis provides a qualitative, in-depth understanding of ITP within the financial services, manufacturing and service sectors.
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