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Arm's length transaction structures: Recognising and restructuring controlled transactions in transfer pricing
This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to its core area of application (price adjustments).
For more information, see the home page from the publisher.
Author: Andreas Bullen
Year: 2011
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Pages: 878
Publisher: IBFD
ISBN: 978-90-8722-088-4
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Advokatfirmaet Wiersholm AS | PO Box 1400 Vika, N-0115 Oslo |
Phone: +47 210 210 00
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