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International - Outcome Testing: Why Year-End Adjustments Cannot Be the First Choice to Bring Intercompany Margins to an Arm’s Length Level

Country:
International
Author:
F. Schoeneborn
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 3
Published:
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.
 
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