International - Transfer Pricing Practice in Times of Recession
- R. Schatan
- International Transfer Pricing Journal, 2010 (Volume 17), No 1
- 17 December 2009
The worldwide financial crisis and recession have had, and will have, a profound impact on the tax revenue of all countries. This article discusses how tax authorities and taxpayers may look at the division of profits and losses over countries as the outcome of the transfer pricing mechanisms.