With a focus on comparing circumstances in OECD and Latin American countries, the authors consider the OECD Revised Discussion Draft on Transfer Pricing of Intangibles and “other market features” as part of a transfer pricing analysis.
With a focus on comparing circumstances in OECD and Latin American countries, the authors consider the OECD Revised Discussion Draft on Transfer Pricing of Intangibles and “other market features” as part of a transfer pricing analysis.