Location savings - a US perspective

Journal
Allen, S.N.
United States
International Transfer Pricing Journal 2004 (Volume 11), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The thought-provoking topic of the allocation of savings is addressed in this article. The authors first define location savings and relevant US case law, then they present their own analysis of this issue.