International - Practical Aspects of Management Service Fees in Multinational Groups
- M. Linnenbaum; S. Stillhart
- International Transfer Pricing Journal, 2012 (Volume 19), No 4
- 26 June 2012
This article considers means of charging for services in multinational groups, in light of OECD guidance and, as an example, applicable rules in Italy and Germany. The focus is on indirect allocation schemes, and a practical case study is presented.