Transfer pricing and business restructuring : the choice of Hercules before the tax authorities

Journal
Bakker, A.J.; Cottani, G.
International Transfer Pricing Journal 2008 (Volume 15), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses the drivers of business restructurings and the various business models. In addition, the possibilities of tax authorities for dealing with business restructurings are considered.