Burden of proof and transfer pricing documentation electrónico when one approach does not fit all : a comparative analysis of the rules in Germany, Italy, the Netherlands and the United States Rezan Ökten and Gijs van Koeveringe
By: Ökten, Rezan
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Contributor(s): Koeveringe, Gijs van.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | DOCUMENTACION | ANALISIS ECONOMICO | DERECHO PROCESAL | SANCIONES | ALEMANIA | ITALIA | PAISES BAJOS | ESTADOS UNIDOS
In:
Bulletin for International Taxation v. 76, n. 8, 2022, p. 372-378Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/8-2 (Browse shelf) | Available | BIT/2022/8-2 |
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.
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