Автор:J. Michael Elliot, C. Emmanuel Год: 2010 Издание:CIMA Publishing Страниц: 96 ISBN: 1859713467 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.
