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Outcome testing why year - end adjustments cannot be the first choice to bring intercompany margins to an arm's length level Frank Schoeneborn Electrónico

Material type: Article

ArticlePublisher: 2015Subject(s): PRECIOS DE TRANSFERENCIA

In: International Transfer Pricing Journal v. 22, n. 3, May / June 2015

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	ITPJ/2015/3-3 (Browse shelf)	Available		ITPJ/2015/3-3

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	ITPJ/2015/3-12 Proposal for country - by - country reporting	ITPJ/2015/3-13 Adoption of substantial amendments to transfer pricing legislation	ITPJ/2015/3-2 Transfer pricing in a BEPS era : rethinking the arm's length principle	ITPJ/2015/3-3 Outcome testing	ITPJ/2015/3-4 Allocation of income and deductions among taxpayers under Section 482 ofthe United States internal revenue code	ITPJ/2015/3-5 Priorizing transfer pricing methods	ITPJ/2015/3-6 Advance pricing agreements	Next

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