International - Transfer Pricing Litigation: A Comparative Study of Fourteen Countries
- H. Vollebregt; C. Kühnlein; R. Mitra; K. Perez Delgadillo; D. Portela; G. Ossi; L. James; R. Thomas; T. Vanwelkenhuyzen; E. Purdy; A. Ling Ong; M.-L. Hublot; H. An; P. Wiewiorka
- International Transfer Pricing Journal, 2011 (Volume 18), No 2
- 14 February 2011
During the PwC global transfer pricing conference in Budapest in October 2010, PwC practitioners debated with the tax directors of international companies on litigation as a possible way of settling disputes with tax authorities. This article considers the many differences among the countries represented, and notes that some of these differences were indeed unexpected.