Report of EU Joint Transfer Pricing Forum on Cost Contribution Arrangements on Services Not Creating Intangible Property

Journal

Author

Nijssen, D.J.R.

Country

International

Published Date

24 April 2013

Issue

International Transfer Pricing Journal 2013 (Volume 20), No. 3

DOI

https://doi.org/10.59403/2hajerf

Document

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The EU JTPF published the final version of its Report on Cost Contribution Arrangements on Services Not Creating Intangible Property on 7 June 2012. This article analyses that report and views it from a critical perspective.

Welcome

Report of EU Joint Transfer Pricing Forum on Cost Contribution Arrangements on Services Not Creating Intangible Property