International - Transfer Pricing: What the Experts Say It Is
- D. Rybnik
- International Transfer Pricing Journal, 2010 (Volume 17), No 2
- 29 March 2010
The use of “experts” has widely extended to diverse fields in the tax realm, and the usefulness of their reports is determined by the formal and substantive legitimacy they may bring to clarify controversial technical aspects of specific disputes. This article considers the current role to be played by experts with regard to transfer pricing.