Documenting an defending transfer pricing policies : the often underestimated role of contracts

Journal
Wallart, M.; Herksen, M. van
Germany; Netherlands
International Transfer Pricing Journal 2004 (Volume 11), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Discusses recent Dutch and German case law on the importance of contractual arrangements for defending transfer prices applied to transactions between related parties.