Burden of Proof and Transfer Pricing Documentation: When One Approach Does Not Fit All – A Comparative Analysis of the Rules in Germany, Italy, the Netherlands and the United States

Journal
Ökten, R.; Koeveringe, G.
Germany; Italy; Netherlands; OECD; United States
Bulletin for International Taxation 2022 (Volume 76), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors address a number of questions relating to the transfer pricing documentation requirements and the burden of proof in Germany, Italy, the Netherlands and the United States.