Issue of Common Control in Recent Transfer Pricing Cases

Journal
Karyadi, F.; Wicaksono Sungkono, P.
Indonesia
International Transfer Pricing Journal 2014 (Volume 21), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors consider two recent court cases that address the issue of common control among taxpayers in a transfer pricing context.