International - Outcome Testing: Why Year-End Adjustments Cannot Be the First Choice to Bring Intercompany Margins to an Arm’s Length Level
- F. Schoeneborn
- International Transfer Pricing Journal, 2015 (Volume 22), No 3
- 22 April 2015
This article provides insights on year-end adjustments from a practitioner perspective and illustrates why such adjustments cannot be the preferred solution for multinational enterprises.