Ökten, Rezan

Burden of proof and transfer pricing documentation when one approach does not fit all : a comparative analysis of the rules in Germany, Italy, the Netherlands and the United States electrónico / Rezan Ökten and Gijs van Koeveringe


Resumen.

Incluye referencias bibliográficas.

In this article, the authors address a number of questions relating to the transfer pricing documentation requirements and the burden of proof in Germany, Italy, the Netherlands and the United States.


PRECIOS DE TRANSFERENCIA
DOCUMENTACION
ANALISIS ECONOMICO
DERECHO PROCESAL
SANCIONES
ALEMANIA
ITALIA
PAISES BAJOS
ESTADOS UNIDOS


Koeveringe, Gijs van

Bulletin for International Taxation 0007-4624v. 76, n. 8, 2022, p. 372-378

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