Transfer pricing benchmark North American IT services by Andrew Hughes
By: Hughes, Andrew
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OP 138-B/2017/86/6-8 Use of stolen information as a basis for an administrative assistance request | OP 138-B/2019/93/1 Tax Notes International | OP 138-B/2020/100/10-1 U.S. tax review | OP 138-B/2020/100/10-2 Transfer pricing benchmark | OP 138-B/2020/100/10-3 U.S. tax laws governing foreign pensions | OP 138-B/2020/100/10-4 Germany's source taxation conundrum | OP 138-B/2020/100/11-1 Transfer pricing and loss allocation for the COVID-19 era |
Disponible también en formato electrónico.
Resumen.
In this article, the first in a series providing transfer pricing benchmarkings that can be replicated by practitioners using readily available public data, the author considers a North American IT services benchmark for transfer pricing.
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