International - Considering Market Features in Latin America as Part of a Transfer Pricing Analysis
- H. Katz; M.J. Gonzalez; A. Martinez
- International Transfer Pricing Journal, 2014 (Volume 21), No 2
- 10 March 2014
With a focus on comparing circumstances in OECD and Latin American countries, the authors consider the OECD Revised Discussion Draft on Transfer Pricing of Intangibles and “other market features” as part of a transfer pricing analysis.