Delahay, David

Why upstream oil and gas poses lower transfer pricing risks than other industries / by David Delahay and Karl Schmalz .-- , 2019


Resumen.

In this article, the authors discuss the unique characteristics of the upstream oil and gas industry and explain why and how those characteristics limit the local country's revenue risk regarding transfer pricing.


COMPAÑIAS PETROLIFERAS
GAS NATURAL
INDUSTRIA
PRECIOS DE TRANSFERENCIA
INGRESOS PUBLICOS


Schmalz, John G.

Tax Notes International 1048-3306 v. 93, n. 2, January 14, 2019, p. 175-185

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