International Transfer Pricing Journal

Circular 21/E

International Transfer Pricing Journal

Peracin, G.; Benettin, S.

New Guidelines from Tax Authorities on Management of Tax Disputes under Mutual Agreement Procedures

International Transfer Pricing Journal

Musselli, A.; Musselli, A.

Saving Arm’s Length Pricing: From Economists’ Myths of Tax Avoidance by Taxpayers, to the Reality of Uncertain Application of Rules

International Transfer Pricing Journal

Faber, S.

Plugging the Bosal Gap: The Story of Good and Bad Participations

International Transfer Pricing Journal

Laursen, A.N.

Enhanced Efforts against Perceived No-Tax Corporations

International Transfer Pricing Journal

Bjerke, J.M.; Søgaard, S.S.

Supreme Court Decision Limiting Ability of Courts To Overturn Transfer Pricing Determinations of the Tax Authorities

International Transfer Pricing Journal

Raunio, M.

Corporate Loss Utilization through Aggressive Tax Planning

International Transfer Pricing Journal

Asimakopoulos, K.

Fixed Ratio Thin Capitalization Rules in Conflict with the Arm’s Length Principle and Relative Issues of Deductibility

International Transfer Pricing Journal

Gotovtseva, N.; Inozemtseva, K.

New Rules on Allocation of Profits to Permanent Establishments in Russia: Threat or Opportunity?

International Transfer Pricing Journal

Helderman, L.; Sporken, C.J.E.A.

Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions

International Transfer Pricing Journal

Ogazón Juárez, L.G.

Transfer Pricing Guidance Supplements Existing Tax Code Provisions

International Transfer Pricing Journal

Ahuja, S.

Valuation of Intangible Assets: An Indian Perspective