TRANSFER PRICING: A Truly Global Concern

Felgran, Steven D.; Yamada, Mito
November 2001
Financial Executive;Nov2001, Vol. 17 Issue 8, p21
Academic Journal
The article discusses issues related to transfer pricing. In both the U.S and in parties to the Organization for Economic Cooperation and Development (OECD), related-party transactions that don't conform to "arm's length" standards may be subject to taxes and penalties. Several nations have stepped up enforcement efforts, and the authors describe developments in the U.K., Canada, Germany, and Japan. They also discuss issues arising from the advent of the euro as a common currency among several European nations.


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