Principles for the Audit of the Allocation of Income between Related Persons in Cases of Cross-Border Transfers of Business Functions (Administration Principles – Business Restructurings)

Principles for the Audit of the Allocation of Income between Related Persons in Cases of Cross-Border Transfers of Business Functions (Administration Principles – Business Restructurings)

Type Journal Article

Author Andresen, U.

Country Germany

Published 7 January 2011

Issue International Transfer Pricing Journal 2011 (Volume 18), No. 1

DOI https://doi.org/10.59403/ssmzta

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