This article considers means of charging for services in multinational groups, in light of OECD guidance and, as an example, applicable rules in Italy and Germany. The focus is on indirect allocation schemes, and a practical case study is presented.
This article considers means of charging for services in multinational groups, in light of OECD guidance and, as an example, applicable rules in Italy and Germany. The focus is on indirect allocation schemes, and a practical case study is presented.