MacClure, J. Harold

Dutch fertilizer transfer pricing litigation which entity is the tested party? / by J. Harold McClure


Resumen.

Incluye referencias bibliográficas.

In this article, the author considers a Dutch court’s recent transfer pricing decision regarding a fertilizer multinational’s Dutch producer and its Swiss distribution affiliate. He also discusses a similar Russian case and uses yet another fertilizer company’s financials to further explore the Dutch litigation.


PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
TRANSACCIONES EXTERIORES
PAISES BAJOS

Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 433-438

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