Insight: Transfer Pricing Valuation by Tax Authorities
Tax Management Transfer Pricing Report , Volume 27
Clive Jie-A-Joen, Liu Lu, and Fan Bai examine recent transfer pricing (TP) developments that are relevant for the arm’s-length pricing of transactions of intangibles and other items of value between group entities resulting from business restructuring. The authors conclude that multinational enterprises should take into account the increased focus of tax authorities and international organizations on transfer pricing valuation.
|Tax Management Transfer Pricing Report|
Jie-A-Joen, C.S.J., Lu, L, & Bai, F. (2018). Insight: Transfer Pricing Valuation by Tax Authorities. Tax Management Transfer Pricing Report, 27. Retrieved from http://hdl.handle.net/1765/132146