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.

hdl.handle.net/1765/132146
Tax Management Transfer Pricing Report
Tax Law

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